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    <title>Input service credit</title>
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    <description>Eligibility for input credit on service tax paid on brokerage depends on whether brokerage services are used in providing taxable output services. The company employs brokers for selling its own construction flats and for sales under project management and consultation services. To counter the department&#039;s objection, obtain separate brokerage invoices allocating charges to each specific output service, thereby providing documentary proof of nexus and enabling input credit claims tied to each service stream.</description>
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      <description>Eligibility for input credit on service tax paid on brokerage depends on whether brokerage services are used in providing taxable output services. The company employs brokers for selling its own construction flats and for sales under project management and consultation services. To counter the department&#039;s objection, obtain separate brokerage invoices allocating charges to each specific output service, thereby providing documentary proof of nexus and enabling input credit claims tied to each service stream.</description>
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      <law>Service Tax</law>
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