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Full Service Tax Credit Allowed on Specified Input Services u/r 6(5) CENVAT, Overriding 20% Limit.
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....CENVAT credit - Rule 6 - Even if sub-rule (3) prescribes a limit of 20% for availment of service tax credit, sub-rule (5) provides for whole of the service tax credit in respect of the specified input services - sub-rule (5) prevails over sub-rules (1),(2) and (3) - AT....
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