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    <title>INPUT SERVICE DISTRIBUTOR - A DEALER?</title>
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    <description>An input service distributor is not a mere dealer; it must independently receive and document invoices and ensure that credits it distributes satisfy the statutory definition of input service. The registered jurisdictional officer of the distributor may examine eligibility of credits taken and proposed to be passed on. The tribunal remanded the matter for fresh adjudication to determine the nature of each invoice and entitlement to CENVAT credit under the rules.</description>
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    <pubDate>Fri, 20 Nov 2009 00:00:00 +0530</pubDate>
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      <title>INPUT SERVICE DISTRIBUTOR - A DEALER?</title>
      <link>https://www.taxtmi.com/article/detailed?id=565</link>
      <description>An input service distributor is not a mere dealer; it must independently receive and document invoices and ensure that credits it distributes satisfy the statutory definition of input service. The registered jurisdictional officer of the distributor may examine eligibility of credits taken and proposed to be passed on. The tribunal remanded the matter for fresh adjudication to determine the nature of each invoice and entitlement to CENVAT credit under the rules.</description>
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      <law>Cenvat Credit</law>
      <pubDate>Fri, 20 Nov 2009 00:00:00 +0530</pubDate>
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