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    <title>Correlation of input tax crdit with output</title>
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    <description>The Cenvat Credit Rules define input service illustratively, so input service tax credit need not be correlated with specific output services; credit may be availed provided documentary and other Rule requirements are satisfied. However, cenvat credit of excise duty on building materials such as cement, TMT bar, angle and channel has been restricted by amendment and is not permissible from the amendment&#039;s effective date.</description>
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      <description>The Cenvat Credit Rules define input service illustratively, so input service tax credit need not be correlated with specific output services; credit may be availed provided documentary and other Rule requirements are satisfied. However, cenvat credit of excise duty on building materials such as cement, TMT bar, angle and channel has been restricted by amendment and is not permissible from the amendment&#039;s effective date.</description>
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