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    <title>2013 (7) TMI 393 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore rejected both appeals filed by the department, upholding the decision that the sales office could be considered an Input Service Distributor (ISD). The denial of credit to the service station based on this distribution was deemed valid. The judgment settled the matter in favor of the respondent, affirming the Commissioner (Appeals)&#039;s treatment of the sales office as an ISD.</description>
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      <link>https://www.taxtmi.com/caselaws?id=235235</link>
      <description>The Appellate Tribunal CESTAT Bangalore rejected both appeals filed by the department, upholding the decision that the sales office could be considered an Input Service Distributor (ISD). The denial of credit to the service station based on this distribution was deemed valid. The judgment settled the matter in favor of the respondent, affirming the Commissioner (Appeals)&#039;s treatment of the sales office as an ISD.</description>
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      <pubDate>Fri, 10 Aug 2012 00:00:00 +0530</pubDate>
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