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    <title>CENVAT Credit on Legal services</title>
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    <description>Legal services are listed as an input service under rule 2(l) of the Cenvat Credit Rules, 2004 and service tax paid on legal consultancy is generally eligible as CENVAT credit when used by a manufacturer in or in relation to manufacture and clearance; however, direct credit can be restricted by invoicing particulars-if the invoice is raised to head office the credit should be distributed by the head office and taken by the manufacturing unit only as allocated.</description>
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