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    <title>Input Credit on Excise Duty paid for Output Service Tax</title>
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    <description>CENVAT credit on excise duty paid for inputs used in construction services intended for sale is not allowable if the service provider claims the abatement under the works contract notification; the notification conditions that CENVAT credit on such inputs has not been taken, and this operates as a precondition to avail the abatement.</description>
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      <description>CENVAT credit on excise duty paid for inputs used in construction services intended for sale is not allowable if the service provider claims the abatement under the works contract notification; the notification conditions that CENVAT credit on such inputs has not been taken, and this operates as a precondition to avail the abatement.</description>
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