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    <title>Service Tax Credit on development of Logo on Stationery</title>
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    <description>Eligibility for an EOU to claim CENVAT Credit on service tax paid for developing a logo is premised on EOUs being entitled to CENVAT credit, but where the logo is used group wide the department may object that it was not used exclusively for the EOU&#039;s export activity; the rules do not expressly allow proportionate allowance, so a cost-benefit assessment is advisable.</description>
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      <description>Eligibility for an EOU to claim CENVAT Credit on service tax paid for developing a logo is premised on EOUs being entitled to CENVAT credit, but where the logo is used group wide the department may object that it was not used exclusively for the EOU&#039;s export activity; the rules do not expressly allow proportionate allowance, so a cost-benefit assessment is advisable.</description>
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