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    <title>Service tax credit on the basis of Commercial Invoice</title>
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    <description>Cenvat credit cannot be claimed on a commercial invoice issued by a dealer who is not registered with central excise; one to one identification of goods and production of the manufacturer&#039;s excise invoice do not substitute for the dealer&#039;s excise registration, and the proviso for curing invoice discrepancies does not validate an invoice that lacks its foundational registration.</description>
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      <description>Cenvat credit cannot be claimed on a commercial invoice issued by a dealer who is not registered with central excise; one to one identification of goods and production of the manufacturer&#039;s excise invoice do not substitute for the dealer&#039;s excise registration, and the proviso for curing invoice discrepancies does not validate an invoice that lacks its foundational registration.</description>
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