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Full Service Tax Credit Available to Recipients Under CENVAT Rule 4(7), Even if Payments Are Withheld.

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....CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be available even if amount payable to the service provider has been withheld so long as the service tax paid by the service provider has not changed.....