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    <title>RULE 4 OF CENVAT CREDIT RULES 2004: LITTLE AMENDMENTS, BIG IMPACT</title>
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    <description>The Rules now bar manufacturers and output-service providers from taking Cenvat credit after six months from the date of issue of documents listed in rule 9(1). For input services, full reverse-charge credits are allowed after payment of service tax; partial reverse-charge credits require payment of invoice value together with service tax, and unpaid invoices (except under full reverse charge) not cleared within three months trigger reversal of any credit until actual payment is made.</description>
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      <description>The Rules now bar manufacturers and output-service providers from taking Cenvat credit after six months from the date of issue of documents listed in rule 9(1). For input services, full reverse-charge credits are allowed after payment of service tax; partial reverse-charge credits require payment of invoice value together with service tax, and unpaid invoices (except under full reverse charge) not cleared within three months trigger reversal of any credit until actual payment is made.</description>
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