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2018 (5) TMI 774 - AT - Central ExciseCENVAT credit - denial on the sole ground that during the relevant period, their head office was not registered as ISD - Held that: - Hon’ble Gujarat High Court in the case of CCE vs. Dashion Ltd. [2016 (2) TMI 183 - GUJARAT HIGH COURT] has held that there is nothing in the Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted - credit cannot be denied - appeal allowed - decided in favor of appellant.
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