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    <description>Abatement for transport of goods in containers by rail by persons other than Indian Railways reduces the taxable base for the specified service, subject to the condition that CENVAT credit on inputs and capital goods used for providing the service has not been taken under the CENVAT Credit Rules, 2004; statutory definitions of &quot;goods&quot; and &quot;person&quot; determine the scope of the provision.</description>
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      <description>Abatement for transport of goods in containers by rail by persons other than Indian Railways reduces the taxable base for the specified service, subject to the condition that CENVAT credit on inputs and capital goods used for providing the service has not been taken under the CENVAT Credit Rules, 2004; statutory definitions of &quot;goods&quot; and &quot;person&quot; determine the scope of the provision.</description>
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