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2019 (11) TMI 786 - AT - Service TaxRecovery of inadmissible credits - non-registration of other premises of the respondent - sub-Rule (2) of Rule 9 of CCR - Section 73 (1) of Finance Act 1993 along with interest and equivalent penalty - HELD THAT:- Rule 4 (2) service tax Rule had not expressly stated that Cenvat Credit is not admissible without such registration of units, there is no reason to depart from the judicial president set by this Tribunal which has been consistently in favour of allowing Cenvat Credit utilised for such other unit/premises of a registered service provider. There is no irregularity in the reasoned order of the Commissioner (Appeals) - appeal dismissed.
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