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    <title>Clarification on Input Services Eligibility for Capital Goods under Service Tax Rules; Distinction from Inputs and Capital Goods.</title>
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    <description>Eligibility of input services related to Capital goods - input is different from input service. This being a major difference, the rulings relating to inputs and capital goods will not be applicable to the present case where we have considered the terminology “input service”. - AAR</description>
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      <description>Eligibility of input services related to Capital goods - input is different from input service. This being a major difference, the rulings relating to inputs and capital goods will not be applicable to the present case where we have considered the terminology “input service”. - AAR</description>
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