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    <title>Refund or Input service tax eligilibility</title>
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    <description>Whether service tax paid on corporate office rent is available as Cenvat credit for discharge of excise duty depends on demonstrating a nexus between the head office service and manufacturing, and on correct distribution through the Input Service Distributor mechanism under Rule 7; absent such attribution the department&#039;s objection that the rent is not relevant to production will sustain and credit may be disallowed.</description>
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      <description>Whether service tax paid on corporate office rent is available as Cenvat credit for discharge of excise duty depends on demonstrating a nexus between the head office service and manufacturing, and on correct distribution through the Input Service Distributor mechanism under Rule 7; absent such attribution the department&#039;s objection that the rent is not relevant to production will sustain and credit may be disallowed.</description>
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