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    <title>SET OFF SERVICE TAX WITH PAYABLE AND RECEIVABLE SERVICES</title>
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    <description>Under the CENVAT credit mechanism the tax paid on input services such as installation and maintenance may be availed as credit and adjusted against the provider&#039;s output service tax liability; there is no requirement to demonstrate a one-to-one correlation between a particular input service and a specific output service, subject to compliance with the conditions and procedures of the CENVAT credit rules.</description>
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      <description>Under the CENVAT credit mechanism the tax paid on input services such as installation and maintenance may be availed as credit and adjusted against the provider&#039;s output service tax liability; there is no requirement to demonstrate a one-to-one correlation between a particular input service and a specific output service, subject to compliance with the conditions and procedures of the CENVAT credit rules.</description>
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