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    <title>Credit of input service tax with central output excice duty</title>
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    <description>Whether credit of input service tax may be utilized against central output excise duty is answered affirmatively under the statutory Cenvat mechanism: the Cenvat Credit Rules, 2004 define and permit the use of input service tax credit to discharge excise duty liabilities, subject to the Rules&#039; eligibility and compliance conditions.</description>
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