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    <title>Whether CENVAT Credit can be claimed?</title>
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    <description>The export house&#039;s procurement of goods on behalf of the manufacturer is treated as a job work/input service; service tax paid to the export house thus qualifies as an input service and the manufacturer may avail and utilize CENVAT credit in or in relation to the manufacture of dutiable final products or provision of taxable output services, subject to applicable cenvat rules. No clear judicial authority on the point was identified in the discussion.</description>
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      <description>The export house&#039;s procurement of goods on behalf of the manufacturer is treated as a job work/input service; service tax paid to the export house thus qualifies as an input service and the manufacturer may avail and utilize CENVAT credit in or in relation to the manufacture of dutiable final products or provision of taxable output services, subject to applicable cenvat rules. No clear judicial authority on the point was identified in the discussion.</description>
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