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CENVAT Credit Rules Update: Credit Not Usable for Swachh Bharat Cess; Allows Service Tax Credit on Commission-Based Sales.

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....Seeks to amend CENVAT Credit Rules, 2004, so as to i. specify that the Cenvat credit of any duty specified in sub-rule (1) shall not be utilized for payment of the Swachh Bharat Cess. ii. allow credit of service tax paid on sale of dutiable goods on commission basis. - Notification....

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