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    <title>Services provided against Focus Product Duty Scrip</title>
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    <description>Services provided against a Focus Product Duty Scrip without charging service tax under Notification No.07/2013-ST are not treated as exempted services; the service tax debited in the scrip is available as cenvat credit or as drawback, so credit treatment follows normal input credit or drawback rules rather than exemption-driven reversal.</description>
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