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    <title>Under Partial Reverse charge duty paid</title>
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    <description>Whether a service receiver who paid service tax under the partial reverse charge for security agency services in March 2014, but did not take credit then, can now claim cenvat credit on the basis of the GAR-7 e-receipt challan is contested: one forum reply permits credit based on the GAR-7, while other replies state the credit is unavailable because the time limit for cenvat claims has elapsed.</description>
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