ISD CENVAT Credit Self-Assessment Not Mandated; Demand on Credit-Availing Unit Confirmed as Valid.

CENVAT Credit - credit of input services distributed by the Input Service Distributor - it cannot be claimed that input service distributor is making self assessment and that self assessment is required to be challenged. No rule provides for assessment/self-assessment by ISD - demand raised on the unit availing credit confirmed - AT .....

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