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    <description>Cenvat credit for input services is available on receipt of invoice provided payment to the service provider is made within the prescribed period; amendments permit credit on supplementary invoices except in non bona fide cases and address reversals when service value is renegotiated or refunded. No rule requires recipients to produce documentary evidence that the service provider deposited service tax to the treasury, as the recipient&#039;s responsibility is discharged by actual payment to the provider.</description>
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