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2017 (2) TMI 91 - AT - Central ExciseDistribution of CENVAT credit - registration of dealer - whether centralized registration can be equated with the ISD registration in terms of Rule 2 (m) of and Rule 7 of CCR 2004 read with Rule 4A (2) of STR, 1944 - Held that: - such non-registration as ISD is only a procedural irregularity, nonetheless, it is a curable defect. Hence availment of distribution of credit cannot be denied based on interpretation of law - credit allowed. CENVAT credit - GTA services - whether outward transportation, upto the place of removal was not eligible for cenvat credit? - Held that: - the matter is being remanded to original authority for de novo consideration to decide the issue in the light of statutory provisions as also as per the ratio of judgement and decisions of higher appellate forums with regard to eligibility of such credits availed on outward transportation - matter on remand. Appeal disposed off - decided partly in favor of appellant and part matter on remand.
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