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    <title>Cenvat Credit Rules 2004</title>
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    <description>Amendments in the Finance Bill 2015 revise the Cenvat Credit Rules, 2004 to allow credit of service tax paid under partial reverse charge by the service receiver without linking it to payment to the provider, extend the credit-taking period from six months to one year from invoice date, and introduce provisions permitting credit on goods received by job workers, definitions for export and exempt goods, application of rule 9(4) to importer-dealers, authorized restrictions on registered dealers under rule 12AAA, and rules for recovery and penalty for wrongly taken credit.</description>
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