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    <title>Cenvat credit on detention charges</title>
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    <description>Whether Cenvat credit is admissible on container detention charges depends on whether service tax was charged on those charges and whether the recipient can prove they constitute an input service; a contrary administrative view holds that service tax is not leviable on detention charges and hence no credit, with further uncertainty as to the continuing applicability of pre-negative-list circulars following the post-1.7.12 regime change.</description>
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      <description>Whether Cenvat credit is admissible on container detention charges depends on whether service tax was charged on those charges and whether the recipient can prove they constitute an input service; a contrary administrative view holds that service tax is not leviable on detention charges and hence no credit, with further uncertainty as to the continuing applicability of pre-negative-list circulars following the post-1.7.12 regime change.</description>
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