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    <description>Eligibility for service tax credit for renting immovable property depends on whether the taxpayer rents out property to others or obtains rented immovable property from others, because input credit entitlement turns on the provider/recipient relationship and the use of the service in taxable business operations.</description>
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      <description>Eligibility for service tax credit for renting immovable property depends on whether the taxpayer rents out property to others or obtains rented immovable property from others, because input credit entitlement turns on the provider/recipient relationship and the use of the service in taxable business operations.</description>
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      <law>Service Tax</law>
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