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    <title>Service tax input credit on abatement</title>
    <link>https://www.taxtmi.com/forum/issue?id=111363</link>
    <description>Whether a rent-a-cab provider may claim CENVAT credit for input services received from another abated provider depends on the exemption and notification conditions: one amending notification permits input service credit subject to specified conditions, whereas the exemption provision bars credit where abatement on the gross value is availed. Credit availability therefore requires strict compliance with the conditions in the exemption/notification framework.</description>
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      <title>Service tax input credit on abatement</title>
      <link>https://www.taxtmi.com/forum/issue?id=111363</link>
      <description>Whether a rent-a-cab provider may claim CENVAT credit for input services received from another abated provider depends on the exemption and notification conditions: one amending notification permits input service credit subject to specified conditions, whereas the exemption provision bars credit where abatement on the gross value is availed. Credit availability therefore requires strict compliance with the conditions in the exemption/notification framework.</description>
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