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    <title>Works Contract ---- Input Service Credit</title>
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    <description>Whether a principal contractor under works contract services may avail credit for service tax charged by a subcontractor supplying labour: one view states no bar to claiming credit for input services used in providing the output service; an alternate view confirms that input service credit and duty on capital goods are available for works contract services and that Cenvat of service tax charged by a subcontractor can be availed.</description>
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