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2017 (9) TMI 1423 - AT - Central ExciseCENVAT credit - duty paying invoices - denial on the ground that the ISD issued the invoices in respect of GTA services and other input service during the period July, 2009 to March, 2010 which has not been received by the Kolkata unit of the appellant - Held that: - There is no allegation of violation of Rule 7 of Cenvat Credit Rules, 2004. Rule 7 of CCR, 2004 provides manner of distribution of credit by ISD - Hon’ble Karnataka High Court in the case of ECOF Industries Pvt. Ltd. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT] held that credit cannot be denied on the ground that the input services were not used or received in relation to manufacture of Kolkata Unit - appeal allowed - decided in favor of appellant.
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