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of <h1>Input Service Distributor Must Submit Returns as per Sub-rule (10) of Rule 9, CENVAT Credit Rules 2004</h1> The input service distributor is required to submit a return to the jurisdictional Superintendent of Central Excise. The form and frequency of this submission are determined by sub-rule (10) of rule 9 of the CENVAT Credit Rules, 2004, as per the Service Tax (Registration of Special Category of Persons) Rules, 2005.
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