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    <title>Credit on Renting of Immovable Service</title>
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    <description>Exclusion of construction services from the definition of input services applies for services rendered from 1.04.2011; Board Circular No.98/01/2008-ST treats renting of immovable property as neither an output service nor goods, thereby precluding availment of input service credit for renting of immovable property, while credits taken prior to the exclusion date remain subject to pre-existing eligibility but do not change the Circular&#039;s classification.</description>
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      <description>Exclusion of construction services from the definition of input services applies for services rendered from 1.04.2011; Board Circular No.98/01/2008-ST treats renting of immovable property as neither an output service nor goods, thereby precluding availment of input service credit for renting of immovable property, while credits taken prior to the exclusion date remain subject to pre-existing eligibility but do not change the Circular&#039;s classification.</description>
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