2025 (1) TMI 1780

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....olanki, Assistant Commissioner (AR) Appeared ORDER SOMESH ARORA: The short issue in this case is whether the appellant being a contract manufacturer of Parle Group was entitled to claim credit which was distributed by M/s Parle to them as input service distribution or not. While the department disallows the credit on the ground that such credit was permissible only to the manufacturer or ....