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    <title>CENVET CREDIT ON THE BASIS OF REIMBURMENT INVOICE</title>
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    <description>Cenvat credit is permissible where service tax has been paid on input services and is used only for payment of taxable output services or dutiable excisable goods. Reimbursement by a separate claim or reimbursement invoice, when supported by proof of payment, is a valid mode of payment for service tax under the definition of &quot;gross amount charged,&quot; and therefore does not preclude taking credit.</description>
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      <description>Cenvat credit is permissible where service tax has been paid on input services and is used only for payment of taxable output services or dutiable excisable goods. Reimbursement by a separate claim or reimbursement invoice, when supported by proof of payment, is a valid mode of payment for service tax under the definition of &quot;gross amount charged,&quot; and therefore does not preclude taking credit.</description>
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