Input Service Distributor Exempt from Rule 14 of Cenvat Credit Rules 2004 Due to Non-Utilization of Cenvat Credit.

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....Input service distribution - Recovery u/r 14 of CCR, 2004 - Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the cenvat credit nor utilize the same for payment of any service tax/excise duty. - AT....