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    <description>CENVAT Credit for a work contract billed retrospectively depends on compliance with supplementary invoice provisions: the supplementary invoice must state total taxable consideration and compute service tax, be supported by bill wise annexures, be accompanied by the supplier&#039;s bonafide reason for earlier non charging, and include an undertaking or bank guarantee that no departmental show cause notice exists and the invoice is not issued in response to such notice.</description>
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