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2017 (5) TMI 134 - AT - Central ExciseCENVAT credit - duty paying invoices - denial on the ground that the appellant is not eligible to avail CENVAT credit on the strength of invoices raised on sales office and not on manufacturing unit - Held that: - the appellants are entitled to avail CENVAT credit on the input services availed at the Branch Office - reliance placed in the case of Manipal Advertising Services Pvt. Ltd. vs. CCE [2009 (10) TMI 434 - CESTAT, BANGALORE] - appeal allowed - decided in favor of appellant.
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