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    <title>RULE 2(l) OF CENVAT CREDIT RULES, 2004 amended</title>
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    <description>The CENVAT Credit Rules now treat services for transportation of goods by vessel from outside India to the customs station of clearance as input service when provided by a person in a non taxable territory to a person in a non taxable territory and where the manufacturer or importing provider is liable to pay service tax and the imported goods are his inputs or capital goods; credit is allowed only after payment of the service tax and must be supported by a challan evidencing such payment.</description>
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