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    <title>Input tax credit - Manufacturer</title>
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    <description>Entitlement to CENVAT credit for service tax charged by courier companies, authorised station service providers and shipping agencies hinges on whether those service charges qualify as Input Service under Rule 3(1)(ii) of the Cenvat Credit Rules, 2004; an internal audit objected to credit, and the adviser states such services can qualify as input services if they meet the statutory criteria and documentary requirements.</description>
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