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    <title>CENVAT Credit on Legal Expenses</title>
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    <description>Legal services, including fees for replies to show cause notices, attendance at hearings and legal opinions in relation to tax and labour matters, are expressly included within the definition of input service under the Cenvat Credit Rules and therefore qualify for CENVAT credit when used by a provider of output service or by a manufacturer in or in relation to manufacture and clearance of final products up to the place of removal.</description>
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