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    <title>Failure to Register as Input Service Distributor Deemed Procedural Irregularity in CENVAT Credit Availment Process.</title>
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    <description>Irregular availment of CENVAT Credit - The omission to take registration as an Input Service Distributor can at best be considered as procedural irregularity - AT</description>
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      <description>Irregular availment of CENVAT Credit - The omission to take registration as an Input Service Distributor can at best be considered as procedural irregularity - AT</description>
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