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    <title>Service tax reversal</title>
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    <description>Advisory response: Reversal of CENVAT credit on input services such as Customs House Agent inward transportation charges is not expressly specified in the CENVAT Credit Rules, 2004 for machinery returned to supplier or for capitalized machinery subsequently sold, but reversal is advisable due to administrative and litigation risk where the input service does not support taxable activity.</description>
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      <description>Advisory response: Reversal of CENVAT credit on input services such as Customs House Agent inward transportation charges is not expressly specified in the CENVAT Credit Rules, 2004 for machinery returned to supplier or for capitalized machinery subsequently sold, but reversal is advisable due to administrative and litigation risk where the input service does not support taxable activity.</description>
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