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    <description>Input service exclusion removes the service portion of works contracts and construction services from Cenvat credit when used for construction or execution of buildings or for laying foundations or support structures for capital goods, except where the activity constitutes specified services. Separately, credit of service tax paid under the reverse charge mechanism may be availed by the person who pays the tax, whether provider or receiver.</description>
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      <description>Input service exclusion removes the service portion of works contracts and construction services from Cenvat credit when used for construction or execution of buildings or for laying foundations or support structures for capital goods, except where the activity constitutes specified services. Separately, credit of service tax paid under the reverse charge mechanism may be availed by the person who pays the tax, whether provider or receiver.</description>
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