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    <title>SERVICE TAX - Cenvat Credit - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Cenvat Credit amendments remove the invoice payment condition for credit under full reverse charge, allow re credit of reversed credit where export proceeds are received within one year on documentary proof, and prescribe a six month time limit for taking credit from the date of the invoice or other specified document; sectoral provisions permit subcontractor paid credit for rent a cab and tour operators under conditions and allow goods transport agency abatement without a non availment certificate.</description>
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      <description>Cenvat Credit amendments remove the invoice payment condition for credit under full reverse charge, allow re credit of reversed credit where export proceeds are received within one year on documentary proof, and prescribe a six month time limit for taking credit from the date of the invoice or other specified document; sectoral provisions permit subcontractor paid credit for rent a cab and tour operators under conditions and allow goods transport agency abatement without a non availment certificate.</description>
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