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    <title>20% of input service tax</title>
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    <description>Where common input services are used in manufacture or in providing taxable or exempted services, the taxpayer must reverse CENVAT credit attributable to those services by giving prior intimation to the superintendent of Central Excise or by applying the prescribed formula to compute and pay an amount equivalent to the credit attributable to such services.</description>
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      <description>Where common input services are used in manufacture or in providing taxable or exempted services, the taxpayer must reverse CENVAT credit attributable to those services by giving prior intimation to the superintendent of Central Excise or by applying the prescribed formula to compute and pay an amount equivalent to the credit attributable to such services.</description>
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      <law>Service Tax</law>
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