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2017 (6) TMI 935 - AT - Central ExciseCENVAT credit - input service distributor - whether one of the unit out of the four units can avail and utilize service tax credit passed on by the Head Office in the capacity of Input Service Distributor to the exclusion of other units and that too without taking any Registration Certificate? - Held that: - Hon’ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-I vs. ECOF Industries Pvt. Ltd. [2011 (4) TMI 560 - KARNATAKA HIGH COURT] observed that the assessee is entitled to distribute the Cenvat Credit on input service on its manufacturing units or other units providing output service. Rule 7 does not impose any restriction. In the case of Doshion Ltd. vs. Commissioner of Central Excise, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD] the Tribunal observed that there being no restriction for utilization of Cenvat Credit of input service without allocating proportionately to various units during the relevant period and the omission to take registration as input service distributor can at least be considered as procedural irregularity. Appeal allowed - decided in favor of appellant.
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