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    <title>Service tax credit</title>
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    <description>CENVAT credit on telephony, mobile phones issued to employees, insurance premiums and bank charges is available to manufacturers of dutiable goods or providers of taxable services, subject to the CENVAT Credit Rules, 2004 and the definition of Input Services (as amended). If goods or services are exempt, the applicable restriction on credit must be examined and procedural and documentary compliance under the CENVAT regime must be satisfied.</description>
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      <description>CENVAT credit on telephony, mobile phones issued to employees, insurance premiums and bank charges is available to manufacturers of dutiable goods or providers of taxable services, subject to the CENVAT Credit Rules, 2004 and the definition of Input Services (as amended). If goods or services are exempt, the applicable restriction on credit must be examined and procedural and documentary compliance under the CENVAT regime must be satisfied.</description>
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