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2013 (10) TMI 255

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....Consultant For the Respondent: Mr A.K. Nigam, Additional Commissioner (AR) ORDER Per: D.N. PANDA; Learned consultant submits that acting on the debit note invoice which was later on converted into input credit advice issued by M/s. Grindwell Norton Ltd., which is an associated company of the appellant, the appellant took credit of input tax in respect of input services in both the appe....

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