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    <title>CENVAT Credit Allowed on Service Tax for Input Services Despite Performance Guarantee Withholding; Rule 4(7) Not Applicable.</title>
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    <description>CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account of the performance guarantee - Restriction under rule 4(7) not applicable - Credit allowed.</description>
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