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    <title>REJECTION OF CENTRALIZED REGISTRATION CANNOT BE A GROUND FOR DENIAL OF CENVAT CREDIT</title>
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    <description>Denial of CENVAT credit solely because centralized registration for a service was later refused is not a valid ground to withhold credit where the taxpayer otherwise satisfies the CENVAT Credit Rules. An Input Service Distributor may distribute credit subject to prescribed limits and exclusions, and a final rejection of centralized registration cannot retroactively defeat credit lawfully availed on invoices issued by the registered distributor for the relevant period prior to final disposal.</description>
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      <description>Denial of CENVAT credit solely because centralized registration for a service was later refused is not a valid ground to withhold credit where the taxpayer otherwise satisfies the CENVAT Credit Rules. An Input Service Distributor may distribute credit subject to prescribed limits and exclusions, and a final rejection of centralized registration cannot retroactively defeat credit lawfully availed on invoices issued by the registered distributor for the relevant period prior to final disposal.</description>
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      <pubDate>Tue, 01 Jan 2013 10:49:44 +0530</pubDate>
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