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    <description>Duty credit scrips issued under Focus Market Scheme, Focus Product Scheme and Vishesh Krishi Gramin Udyog Yojana can be used for payment of service tax on procurement of services within the legal framework of service tax exemption notifications under the Finance Act, 1994; the scrip holder is entitled to avail drawback or CENVAT credit of the service tax debited in the scrips as per Department of Revenue rules.</description>
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      <description>Duty credit scrips issued under Focus Market Scheme, Focus Product Scheme and Vishesh Krishi Gramin Udyog Yojana can be used for payment of service tax on procurement of services within the legal framework of service tax exemption notifications under the Finance Act, 1994; the scrip holder is entitled to avail drawback or CENVAT credit of the service tax debited in the scrips as per Department of Revenue rules.</description>
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