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2015 (8) TMI 1345 - AT - Central ExciseCENVAT credit - manufacture of paints - credit of service tax paid by Head Office on input services - whether the denial of the cenvat credit to the appellant on the ground that the input services were received by the head office prior to obtaining registration certificate from the jurisdictional service tax authorities, justified? - Held that: - I find from the available records that head office of the appellant in Delhi was registered with the Service Tax Authorities on 06.03.2006 and thereafter on 16.03.2006, the ISD invoices were issued to the appellant, enabling it to take cenvat credit of service tax paid on the disputed services. Since the appellant has taken the cenvat credit based on the document prescribed under Rule 9 of the Cenvat Credit Rules, I am of the considered view that there is no infirmity in taking such cenvat credit, and as such, the same cannot be denied to the appellant - appeal allowed - credit allowed - decided in favor of assessee.
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