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    <description>The appeal was dismissed, affirming the Tribunal&#039;s decision on the availment of credit by M/s. ITC, Bangalore based on credit distributed by ILTD. ILTD was recognized as a valid Input Service Distributor in compliance with the Cenvat Credit Rules. The Tribunal&#039;s order was upheld, answering substantial questions of law against the revenue and in favor of the assessee.</description>
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      <description>The appeal was dismissed, affirming the Tribunal&#039;s decision on the availment of credit by M/s. ITC, Bangalore based on credit distributed by ILTD. ILTD was recognized as a valid Input Service Distributor in compliance with the Cenvat Credit Rules. The Tribunal&#039;s order was upheld, answering substantial questions of law against the revenue and in favor of the assessee.</description>
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