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    <title>New Input Service Distribution Mechanism</title>
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    <description>Eligible input services attributable to production in a non taxable territory may be pooled and apportioned for utilisation by taxable territory units when excise treatment under the exemption is effected through notional duty payment and restoration, provided the conditions for credit and the procedural rules for Input Service Distribution and Cenvat utilisation are complied with and the prescribed turnover based apportionment methodology is used.</description>
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