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CENVAT Credit Permissible Beyond Goods Removal Point, Aligns with Broad Input Service Definition in Manufacturing.

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Full Text of the Document

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....Input Service Distributor - CENVAT credit - The stand taken by the Revenue that no credit was admissible after the place of removal of the goods was totally untenable - The substantive part of the definition input service covers services used directly or indirectly in or in relation to the manufacture of final products - AT....