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    <title>Amendment of section 140.</title>
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    <description>Clause 143 amends sub section (7) of section 140 to permit availment of transitional CENVAT credit by an Input Services Distributor whether the invoices for input services are received prior to, on, or after the appointed day, expressly allowing credit where both services and invoices were received before the appointed day and making the amendment operative from the appointed day specified in the Act.</description>
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      <description>Clause 143 amends sub section (7) of section 140 to permit availment of transitional CENVAT credit by an Input Services Distributor whether the invoices for input services are received prior to, on, or after the appointed day, expressly allowing credit where both services and invoices were received before the appointed day and making the amendment operative from the appointed day specified in the Act.</description>
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