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    <title>Credit of service tax paid under reverse charge</title>
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    <description>Credit of service tax paid under the reverse charge should be claimed through the periodic service tax returns (ER 1 or ST 3) for the relevant period, because there was no provision at the relevant time to record such reverse charge credits in TRAN 1; recording the credit in ER 1/ST 3 therefore followed the available procedural mechanism.</description>
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      <description>Credit of service tax paid under the reverse charge should be claimed through the periodic service tax returns (ER 1 or ST 3) for the relevant period, because there was no provision at the relevant time to record such reverse charge credits in TRAN 1; recording the credit in ER 1/ST 3 therefore followed the available procedural mechanism.</description>
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