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    <title>Input Service Distributor</title>
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    <description>Distribution of input service tax/CENVAT credit to an EOU can be effected even if formal Input Service Distributor registration is not yet obtained, as a tribunal has recognised pre-registration distribution as valid; questions remain about whether separate service contracts for the EOU or post-facto coverage of earlier invoices are necessary to secure refund or credit under the ISD mechanism.</description>
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      <description>Distribution of input service tax/CENVAT credit to an EOU can be effected even if formal Input Service Distributor registration is not yet obtained, as a tribunal has recognised pre-registration distribution as valid; questions remain about whether separate service contracts for the EOU or post-facto coverage of earlier invoices are necessary to secure refund or credit under the ISD mechanism.</description>
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