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    <title>GTA-Abatement -CenVAT Credit</title>
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    <description>CENVAT credit on GTA service tax is admissible if the transporter gives an undertaking that it is not availing CENVAT on inputs, input services or capital goods; credit is available up to the place of removal and even where terms are FOR. Jobwork and testing charges are eligible only when included in the assessable value of the finished goods. Telephone (landline and mobile) service tax paid by the manufacturer is claimable. Reference: CENVAT Credit Rules, 2004.</description>
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      <description>CENVAT credit on GTA service tax is admissible if the transporter gives an undertaking that it is not availing CENVAT on inputs, input services or capital goods; credit is available up to the place of removal and even where terms are FOR. Jobwork and testing charges are eligible only when included in the assessable value of the finished goods. Telephone (landline and mobile) service tax paid by the manufacturer is claimable. Reference: CENVAT Credit Rules, 2004.</description>
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