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2017 (9) TMI 344 - AT - Central ExciseCENVAT credit - input service distributor - distribution of credit received at the Headquarters of the assessee-Appellants which is registered as input service distributor to its duty paying units - Held that: - an identical issue in the assessee-Appellants’ own case has come up before the Allahabad Bench of this Tribunal in the case of M/s Dabur India Limited Versus Commissioner of Central Excise & Service Tax, Ghaziabad [2017 (5) TMI 599 - CESTAT ALLAHABAD], where it was held that Clause (b) of Rule 7 of the CCR, 2004 that existed during material time provided that such Cenvat credit of Service Tax paid was not admissible to be distributed which was exclusively used in unit engaged in the manufacture of exempted goods - appeal allowed - decided in favor of appellant.
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