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2015 (6) TMI 919 - AT - Service TaxDenial of CENVAT Credit - Whether the appellant could have taken the credit of service tax either of the units belonging to them without considering whether the invoice was addressed to the Head Office or to the units - Held that:- When the Service Tax Registration is common and both the units are located adjacent to each other, insisting that the service tax also should be segregated may not be relevant. The decision of the Hon’ble High court of Karnataka relied upon by this Tribunal in the case of CCE & ST, Bangalore Vs. Biocon Ltd. [2014 (9) TMI 716-Karnataka High Court] in my opinion applies to the present case also. - Decided in favour of assessee.
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