CENVAT credit - As long the service is provided by the service provider for which any input service is...

CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit on such input services shall be available - the location from where the service is provided and received is immaterial for availing the Cenvat credit on input services as well as for payment of service tax on the output services. - AT .....

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