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    <title>Cenvat Credit by Service Recepient in Works Contract Service</title>
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    <description>The service portion of a works contract used for civil construction does not qualify as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004 and therefore is not claimable as Cenvat credit by the service recipient.</description>
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      <description>The service portion of a works contract used for civil construction does not qualify as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004 and therefore is not claimable as Cenvat credit by the service recipient.</description>
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