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    <title>Eligibility of CENVAT credit</title>
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    <description>Payment of service tax under the composition option by an air travel agent does not, by itself, bar the service receiver from claiming CENVAT credit; the receiver may avail credit where the requisite nexus between the input service and the output taxable service is established, subject to existing CENVAT Credit Rules limitations such as exclusion for personal or non business use.</description>
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