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2017 (3) TMI 503 - AT - Central ExciseCENVAT credit - whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business activity at their head office which was not registered as ISD? - Held that: - The issue is no more res integra and settled by the Hon’ble High Court at Gujarat in Dashion Limited case [2016 (2) TMI 183 - GUJARAT HIGH COURT], laying down the principle that non-registration of the head office as an input service distributor cannot be a factor for denying the credit at the factory - appeal allowed - decided in favor of appellant.
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