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    <title>Service Tax credit availment on 70% of Works Contract Service related to construction</title>
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    <description>Input service credit on the service portion of works contracts and on construction services is excluded from Cenvat credit; however, input credit is available for separately identifiable specified services (such as transport or architect services) used in providing construction services, provided those services are not the service portion of the works contract or otherwise within the statutory exclusion.</description>
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      <title>Service Tax credit availment on 70% of Works Contract Service related to construction</title>
      <link>https://www.taxtmi.com/forum/issue?id=110271</link>
      <description>Input service credit on the service portion of works contracts and on construction services is excluded from Cenvat credit; however, input credit is available for separately identifiable specified services (such as transport or architect services) used in providing construction services, provided those services are not the service portion of the works contract or otherwise within the statutory exclusion.</description>
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