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    <title>Input credit on import of tools / repair</title>
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    <description>Whether CVD on import of repair tools or consumables used on capital assets qualifies as input credit under service tax and whether CVD on imported capital goods may be apportioned across years are queried; responses record an unclear advisory and a view that credit should be claimed under the capital goods provisions, applying the eligibility and apportionment mechanisms for capital goods rather than treating the items as ordinary consumables.</description>
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