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2017 (2) TMI 777 - HC - Service TaxCENVAT credit - input service distributor (ISD) - denial on account of nexus between three units - Held that: - all the three units had a common management and no contrary material was placed on record by the Commissioner while holding that there was no nexus in between the three units - reliance was paced in the case of COMMISSIONER OF CENTRAL EXCISE Versus DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT]. It was only later on that additional condition by way of Clause-(d) of Rule 7 was added - The objection of the department therefore that the credit from one unit was utilized for the purpose of duty liability of other unit without pro rata distribution by the input service distributor therefore would not survive in view of no previous restriction of this nature flowing from Rule 7 of the Rules of 2004. The respondent has been able to prove that all the three units are one and the same, have common management and the Revenue has not been able to disprove this fact. Appeal dismissed - decided against Revenue.
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