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    <title>CENVAT CREDIT - STTG Certificate - INDIAN RAILWAYS</title>
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    <description>Whether the STTG Certificate should be issued to the consignor (freight payer) or the consignee (receiver) when payment is made electronically and the consignor may act as agent; Railway Circular directs CCM to issue a monthly certificate to the requesting &quot;customer&quot; detailing service tax collected, while the CENVAT Credit Rules focus on eligibility of the party using input services in relation to manufacture or output service provision, creating a tension between administrative issuance to the payer and statutory credit entitlement.</description>
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