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    <title>Service tax credit on Bank Charges</title>
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    <description>Credit of service tax paid on bank charges debited to the head office can be distributed to a plant if the head office is registered and operates as an Input Service Distributor under the Cenvat credit framework; bank charges are treated as input services and the head office should follow the prescribed distribution procedure to allocate the credit to the plant that received the service benefit.</description>
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      <description>Credit of service tax paid on bank charges debited to the head office can be distributed to a plant if the head office is registered and operates as an Input Service Distributor under the Cenvat credit framework; bank charges are treated as input services and the head office should follow the prescribed distribution procedure to allocate the credit to the plant that received the service benefit.</description>
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