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2017 (2) TMI 836 - AT - Central ExciseCENVAT credit - GTA service - inward freight - whether the appellants are eligible to CENVAT credit on the service tax paid on Goods Transport Agency services (inward freight)? - Held that: - to avail CENVAT credit, registration of Head Office as an input service distributor cannot be insistent upon - there is no doubt about the fact that the appellant has discharged the service tax against GAR-7 challans , prescribed documents under Rule 9 of CENVAT Credit Rules, 2004 in availing the CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant.
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