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    <title>Cenvat Credit</title>
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    <description>Cenvat credit of service tax paid under reverse charge for legal services can be utilized against renting of immovable property only if those legal services qualify as an input service for the renting output service and if the recipient is eligible to take Cenvat credit (e.g., registered as a service provider, manufacturer or dealer). If the recipient is not an output service provider or otherwise ineligible, credit cannot be availed, although service tax remains payable under the reverse charge mechanism.</description>
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      <title>Cenvat Credit</title>
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      <description>Cenvat credit of service tax paid under reverse charge for legal services can be utilized against renting of immovable property only if those legal services qualify as an input service for the renting output service and if the recipient is eligible to take Cenvat credit (e.g., registered as a service provider, manufacturer or dealer). If the recipient is not an output service provider or otherwise ineligible, credit cannot be availed, although service tax remains payable under the reverse charge mechanism.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 26 Nov 2013 17:42:34 +0530</pubDate>
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