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    <description>Service tax payable under the reverse charge mechanism must be paid in cash and cannot be discharged using cenvat credit; manufacturers may avail cenvat credit on input services and utilize it against excise duty on output goods, whereas traders cannot claim such credit. Certain services (for example rent-a-cab) are ineligible for credit, while works-contract services related to repair or maintenance of factory/office assets may qualify for credit.</description>
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