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    <title>CENVAT credit on service tax charged by estate agent</title>
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    <description>CENVAT credit on estate agent service tax is inadmissible where the agent&#039;s services relate solely to sale of office property and lack a direct nexus with the taxpayer&#039;s manufacturing activity; office-related or property-disposition expenses do not qualify as input services for manufacture.</description>
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      <description>CENVAT credit on estate agent service tax is inadmissible where the agent&#039;s services relate solely to sale of office property and lack a direct nexus with the taxpayer&#039;s manufacturing activity; office-related or property-disposition expenses do not qualify as input services for manufacture.</description>
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      <law>Service Tax</law>
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