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2017 (5) TMI 889 - AT - Service TaxCENVAT credit - Intellectual Property Rights Service - Information Technology Software Service - reverse charge mechanism - it is alleged that the appellant should have distributed the service tax credit to the various units situated across the country and should not have availed CENVAT credit only at Pune - Held that: - the services on which CENVAT credit has been availed are being used for providing output services is not in dispute. If at all Pune unit of the appellant distributes this credit to various other units on pro-rata basis CENVAT credit was available to the other units also and it is also not in dispute that during the period the other units were also discharging service tax liability in cash also. Therefore, the entire exercise would have been revenue neutral - rejecting the claim of CENVAT credit of the appellant is unsustainable - appeal allowed - decided in favor of appellant.
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