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2015 (6) TMI 1004 - AT - Service TaxAllowability - Refund claim - Eligibility of credit of Service tax attributed to services used in Delhi office for distribution to the Mumbai office in terms of Rule 7 of Cenvat Credit Rules and allowability of Cenvat credit having no nexus with the output service - Held that:- appellant is providing services from both the Delhi and Mumbai office and the accounts are centralized at Mumbai office and the billing of the services and purchase is also done by Mumbai office and the payments have been received regularly in foreign exchange, therefore, the input service credit is allowed. The whole amount disallowed for lack of nexus with the output service provided by the appellant is bad and the same is held as allowable and/or admissible under Rule 2(l) read with Rule 3 of Cenvat Credit Rules, 2004. Also the Delhi office have rightly distributed CENVAT Credit to its Mumbai office in terms of Rule 7 of Cenvat Credit Rules and therefore, the disallowance of credit is set aside. - Decided in favour of appellant with consequential relief
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