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    <title>Cenvat credit of Service Tax</title>
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    <description>Cenvat credit on service tax for rent of company guest houses is not claimable because the rent is not used in or in relation to manufacture of excisable goods or provision of output services, so the requisite input-output nexus is absent; prior availability has become doubtful after statutory scope changes, and taxpayers with substantial exposure are advised to seek an advance ruling or submit a representation to tax authorities.</description>
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      <description>Cenvat credit on service tax for rent of company guest houses is not claimable because the rent is not used in or in relation to manufacture of excisable goods or provision of output services, so the requisite input-output nexus is absent; prior availability has become doubtful after statutory scope changes, and taxpayers with substantial exposure are advised to seek an advance ruling or submit a representation to tax authorities.</description>
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      <law>Service Tax</law>
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