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    <title>CENVAT Credit Denial Overturned: Law Allows Simultaneous Manufacturer and Service Provider Roles Without Prohibition.</title>
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    <description>Denial of cenvat credit to manufacturing activity on the ground that assessee is availing the benefit of composition scheme under works contract to pay service tax - There is no prohibition under the law for one person to be a manufacturer as also a service provider. - credit cannot be denied - AT</description>
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      <description>Denial of cenvat credit to manufacturing activity on the ground that assessee is availing the benefit of composition scheme under works contract to pay service tax - There is no prohibition under the law for one person to be a manufacturer as also a service provider. - credit cannot be denied - AT</description>
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