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Input tax credit

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(Querist)
05 May 2014 Why is the input tax paid under reverse charge mechanism on RENT A CAB services procured is not available as CENVAT Credit to a Service Provider?
Why is the same allowed to a manufacturer?
What is the logic behind such distinction?
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KUMAR trp707@gmail.com

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KUMAR trp707@gmail.com (Expert)
06 May 2014 12/2014-CE Notification read for ur doubts

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