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    <title>Eligibilite of Cenvat Credit of Service Tax</title>
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    <description>Cenvat credit is claimable where input services procured at a customer location are used to render taxable services, with the place of rendering treated as the place of removal. Credit is not allowable for services that amount to personal consumption by employees (such as accommodation, food, and mobile bills), whereas hiring of equipment like cranes used in providing the service is treated as an eligible input service.</description>
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      <description>Cenvat credit is claimable where input services procured at a customer location are used to render taxable services, with the place of rendering treated as the place of removal. Credit is not allowable for services that amount to personal consumption by employees (such as accommodation, food, and mobile bills), whereas hiring of equipment like cranes used in providing the service is treated as an eligible input service.</description>
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