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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

CENVAT Credit - input service distributor (IDS) - an ISD is ...

Case Laws     Central Excise

February 8, 2019

CENVAT Credit - input service distributor (IDS) - an ISD is authorized to distribute the Cenvat credit of service tax only to its own unit and not to the job worker - a job worker is not entitled to avail the credit on the basis of input invoices issued by the principal manufacturer as ISD

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