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    <title>Availment of Cenvat Credit-reg</title>
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    <description>Cenvat credit of service tax on composite works contract depends on whether the received services qualify as input services and satisfy the statutory nexus to a taxable output. Works contract service may be admissible for a mining company&#039;s taxable output if nexus is established, but specified construction activities-construction of buildings or civil structures and laying foundations or supports for capital goods-are expressly excluded from credit.</description>
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      <description>Cenvat credit of service tax on composite works contract depends on whether the received services qualify as input services and satisfy the statutory nexus to a taxable output. Works contract service may be admissible for a mining company&#039;s taxable output if nexus is established, but specified construction activities-construction of buildings or civil structures and laying foundations or supports for capital goods-are expressly excluded from credit.</description>
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