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2016 (9) TMI 536 - AT - Service TaxCENVAT Credit - took on services when Service Tax is paid by the Headquarters of the appellant and CENVAT Credit under CCR is taken at the only manufacturing unit of the appellant - appellant do not have any other manufacturing unit anywhere in India and has its Head Office unregistered as ISD distributor - Held that:- it is a well settled legal position that if the services are received and utilised in the appellant's factory then procedural irregularities cannot be made the basis for denying CENVAT Credit. In the present case, the only irregularity committed by the appellant is that the Headquarters of the appellant was not registered as ISD Distributor. This being a procedural irregularity, therefore, cannot be made the basis of denying CENVAT Credit on services received by the appellant. - Decided in favour of appellant
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