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    <title>CENVAT credit of service tax paid under abatement scheme</title>
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    <description>Service tax paid on inward and outward transportation up to the place of removal is part of the definition of input service and may be availed as CENVAT credit; outward freight requires caution when not included in assessable value because valuation disputes can arise, but valuation and credit entitlement are distinct; abatement removal and separate exemption notifications affect relief availability.</description>
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