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    <description>Whether a landlord receiving rent inclusive of service tax may claim CENVAT credit on procured services: the amended definition of input service requires the service to be used by a provider of an output service for providing an output service; if services fall within this definition the landlord may avail CENVAT credit and adjust it against output liabilities, but no credit is available for services covered by Clauses A, B, BA, C.</description>
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