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    <title>Discharging of service tax liability against Cenvat credit</title>
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    <description>A manufacturer may utilise Cenvat credit to discharge service tax liability provided the requisite declaration of non availment exists for claiming the 75% abatement; questions can arise about whether specific input services may be used to meet tax on those input services, and the practical suggestion is to pay cash and then avail credit immediately.</description>
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