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2017 (9) TMI 942 - AT - Central ExciseCENVAT credit - input service distributor - Held that: - only two limitations are put for the distribution of credit by an input service distributor. Firstly, it cannot exceed the amount of service tax paid and secondly, the credit of service tax attributable to service used shall not be distributed in a unit exclusively engaged in the manufacture of exempted goods or providing of exempted services. There is nothing wrong in the impugned order allowing CENVAT credit to the assessee - appeal dismissed - decided against Revenue.
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