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2018 (10) TMI 619 - AT - Central ExciseCENVAT Credit - credit in respect of Dasna Unit - the entire case of the Revenue primarily rests upon the allegation that the invoices on the basis of which the appellant have availed the credit were in the name of their Delhi office and not in the name of their unit situated at Dasna - Held that:- Admittedly the services have been received and utilized by the appellant at their Dasna unit inasmuch Delhi office was not in position to utilize the credit. It is also not the Revenue’s case that such credit was also transferred by Delhi office to their Najibabad unit and as such there is double utilization of the same - In the absence of any allegation of non-receipt and non-utilization of the services by the assessee, the denial of credit on the sole ground that the invoices were in the address of Delhi office cannot be appreciated and upheld. As regards non registration of Delhi office as ISD, we note that the issue is no more res-integra and stands settled by various decisions of the Tribunal laying down that non-registration as ISD will not result in denial of credit. Appeal allowed - decided in favor of appellant.
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