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    <title>Capital goods repairing under job work challan</title>
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    <description>Repairing capital goods outside the factory is permitted and may be effected under a job work challan; service tax is leviable on the repair provider (as Repair &amp; Maintenance or Works Contract Service) and the tax is generally available as credit to the manufacturer, but the repaired capital goods must be returned within the prescribed period or the manufacturer will have to reverse CENVAT credit.</description>
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      <description>Repairing capital goods outside the factory is permitted and may be effected under a job work challan; service tax is leviable on the repair provider (as Repair &amp; Maintenance or Works Contract Service) and the tax is generally available as credit to the manufacturer, but the repaired capital goods must be returned within the prescribed period or the manufacturer will have to reverse CENVAT credit.</description>
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