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    <title>Availability of service tax input credit</title>
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    <description>For a service provider charging service tax on machinery rental, cenvat credit on petrol and diesel used as fuel in the rented machinery is not available, whereas oil and grease consumed in the machinery qualify as inputs and are allowable; these eligibility conditions remain unchanged if the provider instead supplies mining services directly, since cenvat credit conditions are uniform and not dependent on service classification.</description>
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      <description>For a service provider charging service tax on machinery rental, cenvat credit on petrol and diesel used as fuel in the rented machinery is not available, whereas oil and grease consumed in the machinery qualify as inputs and are allowable; these eligibility conditions remain unchanged if the provider instead supplies mining services directly, since cenvat credit conditions are uniform and not dependent on service classification.</description>
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