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    <title>CENVAT Credit Entitlement Affirmed for Input Service Distributor in Tour Operator Services Case.</title>
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    <description>CENVAT Credit - input service distribution - tour operator service - entitlement of credit to ISD when the credit has been availed by the unit company - the appellant is only an Input Service Distributor who only distributed the credit - Demand set aside - AT</description>
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