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    <title>cenvat after taking abatement</title>
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    <description>Eligibility to claim both abatement and Cenvat credit depends on service type and notification conditions: GTA and Rent-a-Cab providers generally cannot claim abatement and Cenvat simultaneously; Works Contract services permit credit subject to restrictions in the notification framework; manufacturers or taxable storage-and-warehousing service providers who pay tax may avail Cenvat on the paid portion based on documentary evidence such as GAR-7 e-challan, provided notification conditions are satisfied.</description>
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      <description>Eligibility to claim both abatement and Cenvat credit depends on service type and notification conditions: GTA and Rent-a-Cab providers generally cannot claim abatement and Cenvat simultaneously; Works Contract services permit credit subject to restrictions in the notification framework; manufacturers or taxable storage-and-warehousing service providers who pay tax may avail Cenvat on the paid portion based on documentary evidence such as GAR-7 e-challan, provided notification conditions are satisfied.</description>
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