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    <title>Supply of tangible goods service - Credit on &#039;Tangible goods&#039; supplied during the course of providing taxable service under section 65(105)(zzzzj)</title>
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    <description>Credit of excise duty and additional customs duty paid on tangible goods supplied for use without transfer of possession is available where those goods are primary requirements for rendering the specified taxable service; such goods are to be treated as inputs for the service provider, even if some might otherwise qualify as capital goods, and this clarification applies only when the supply occurs in the course of providing that taxable service.</description>
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      <description>Credit of excise duty and additional customs duty paid on tangible goods supplied for use without transfer of possession is available where those goods are primary requirements for rendering the specified taxable service; such goods are to be treated as inputs for the service provider, even if some might otherwise qualify as capital goods, and this clarification applies only when the supply occurs in the course of providing that taxable service.</description>
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