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    <title>One to one correlation - input and output service</title>
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    <description>There is no requirement of a one-to-one correlation between credit availed on one output service and tax liability on another; cenvat credit on input services may be used to pay tax on different taxable outputs within the same entity unless the credit arises from inputs or services attributable to an exempt or non-taxable output.</description>
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      <description>There is no requirement of a one-to-one correlation between credit availed on one output service and tax liability on another; cenvat credit on input services may be used to pay tax on different taxable outputs within the same entity unless the credit arises from inputs or services attributable to an exempt or non-taxable output.</description>
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      <law>Service Tax</law>
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