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    <title>Cenvat credit on works contract.</title>
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    <description>Whether Cenvat credit is admissible for service tax paid under the reverse charge mechanism on works contract services for modernization or repair of factory buildings (painting, plastering) is debated; some contributors deny credit while others treat such services as qualifying Input Service, and practical advice states that under reverse charge the tax is paid in cash first and then Cenvat credit may be claimed if the service qualifies.</description>
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      <description>Whether Cenvat credit is admissible for service tax paid under the reverse charge mechanism on works contract services for modernization or repair of factory buildings (painting, plastering) is debated; some contributors deny credit while others treat such services as qualifying Input Service, and practical advice states that under reverse charge the tax is paid in cash first and then Cenvat credit may be claimed if the service qualifies.</description>
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