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2017 (9) TMI 630 - AT - Service TaxCENVAT credit - service tax paid on certain services received in the registered office of the company that are common to more than one manufacturing unit on the ground of non-distribution of the said credit to different units under the provisions of Rule 7 of CENVAT Credit Rules, 2004 by not obtaining ISD registration - Held that: - the issue in the present case is covered by the decisions of the Tribunal in the case of Doshion Ltd. vs. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that The omission to take registration as an Input Service Distributor can at best be considered as procedural irregularity. There is no irregularity in taking the credit by the appellant because the said input services are related to all the units and it is not possible to segregate the said services in relation to a particular unit - also, distribution of credit by the ISD as per Rule 7 came to be added by way of Clause (d) to Rule 7 much after the period in dispute. Appeal allowed - decided in favor of appellant.
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