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    <description>Cenvat credit on service tax may be availed for eligible input services including telephone, mobile, audit, consultancy and professional fees and used to adjust output service tax; however, liabilities under the reverse charge mechanism must be discharged by payment from cash or the PLA and cannot be paid by debiting Cenvat credit, per the Explanation to Rule 3(4) of the Cenvat Credit Rules, 2004.</description>
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