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    <title>Reverse /Partial Reverse Charge Mechanism</title>
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    <description>Cenvat credit under the reverse charge mechanism is available only after payment of both the invoice value of the input service and the corresponding service tax; payment of the service tax alone, without clearing the service provider&#039;s invoice, does not permit taking credit until the invoice value is also paid, pursuant to departmental clarification and the proviso to the credit rules.</description>
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