TMI BlogCENVAT credit - input services distributor (ISD) - Since there is no allegation in the SCN as to the...CENVAT credit - input services distributor (ISD) - Since there is no allegation in the SCN as to the manner of distribution of credit as improper, it is not necessary to enter into such discussion - the disallowance of credit for the reason that appellant has not obtained ISD registration is unjustified and requires to be set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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