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2017 (5) TMI 670 - AT - Central ExciseCENVAT credit - duty paying invoices - the appellants did not obtained ISD registration before distribution of the credit by the Head office - Held that: - the Head office had Centralised Registration for payment of service tax. Later, from 11.03.2005 ISD registration was introduced. Therefore, it can be seen that the ISD registration is only to facilitate the distribution of credit. Failure to obtain ISD registration can be only a procedural lapse which has been rectified by the appellant on receiving the SCN - credit allowed - appeal dismissed - decided against Revenue.
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