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    <title>CENVAT credit eligibility on KKC as a manufacturer (deemed Service provider i.e. Reverse change Machanism</title>
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    <description>Credit of Krishi Kalyan Cess paid on input services is available to a service provider and may be used only to discharge KKC liability on output services; where tax or cess is payable by the service recipient under reverse charge, CENVAT credit cannot be used to pay that liability and must be paid in cash, although an ISD-distributed credit may be used by recipient units if otherwise eligible.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=110023</link>
      <description>Credit of Krishi Kalyan Cess paid on input services is available to a service provider and may be used only to discharge KKC liability on output services; where tax or cess is payable by the service recipient under reverse charge, CENVAT credit cannot be used to pay that liability and must be paid in cash, although an ISD-distributed credit may be used by recipient units if otherwise eligible.</description>
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