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    <title>Excise credit against Service tax liability</title>
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    <description>CENVAT credit for excise paid on machinery used in providing taxable works contract services may be availed and adjusted against service tax output liability under the CENVAT Credit Rules. Where an abatement applies (such as certain construction services), credit availability is limited by the abatement framework and by conditions including that input CENVAT has not already been taken and that land value is included in charges.</description>
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      <description>CENVAT credit for excise paid on machinery used in providing taxable works contract services may be availed and adjusted against service tax output liability under the CENVAT Credit Rules. Where an abatement applies (such as certain construction services), credit availability is limited by the abatement framework and by conditions including that input CENVAT has not already been taken and that land value is included in charges.</description>
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