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    <title>Input service of ST paid on Company Vehicle</title>
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    <description>CENVAT credit for service charges relating to a company-owned motor vehicle is excluded under the amended definition of input service except where the vehicle is used to provide taxable services for which the motor vehicle is allowable as capital goods; only specified service providers qualify automatically, and other companies must prove a direct or indirect nexus to manufacture or taxable output services, a position that is legally uncertain and audit-prone.</description>
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      <description>CENVAT credit for service charges relating to a company-owned motor vehicle is excluded under the amended definition of input service except where the vehicle is used to provide taxable services for which the motor vehicle is allowable as capital goods; only specified service providers qualify automatically, and other companies must prove a direct or indirect nexus to manufacture or taxable output services, a position that is legally uncertain and audit-prone.</description>
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      <law>Service Tax</law>
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