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    <title>Input service credit related to barges and tugs -reg</title>
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    <description>Input service credit may be availed on CHA invoices and debit notes for agency fees and port dues paid on behalf of the owner of barges and tugs, and such credit may be adjusted against the service tax liability on the output service described as supply of tangible goods. The document confirms entitlement to take the credit while posing further questions on record-keeping under Rule 9(6) and return filing under Rule 9(7) which are not resolved in the reply.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=109961</link>
      <description>Input service credit may be availed on CHA invoices and debit notes for agency fees and port dues paid on behalf of the owner of barges and tugs, and such credit may be adjusted against the service tax liability on the output service described as supply of tangible goods. The document confirms entitlement to take the credit while posing further questions on record-keeping under Rule 9(6) and return filing under Rule 9(7) which are not resolved in the reply.</description>
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