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Input credit availability

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Querist : Anonymous (Querist)
30 April 2014 whether service tax paid on amc charges(EPBX) available as input credit to a hotel?
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KUMAR trp707@gmail.com

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KUMAR trp707@gmail.com (Expert)
30 April 2014 no
are u paying through availing of Abatement Notification no 26/2012-st
so not applicable of cenvat credit notification last column read.

can take cenvat credit did not avail of abatement of 40%

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