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    <description>Cenvat credit on listed input services is available where a nexus with manufacture or taxable output service is shown; one to one correlation is not necessary. Outward freight is admissible only up to the place of removal, with determinations of place of removal and admissibility to be made on the facts and guided by precedent and CBEC Circular No. 988/2014. Credit for renting of premises requires case specific review relative to output service.</description>
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