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2017 (9) TMI 1478 - AT - Central ExciseCENVAT credit - input services - credit was not distributed by their Head Office, for which it was utilized - Held that: - it is clearly evident that the appellant had taken the credit in 2005 and utilized the same in 2006 after the invoice date - it is clearly established that even the appellant has taken the credit before issuance of the ISD invoice which was not utilized by them. On the other hand, it is apparent on the face of the records that the credit was utilized after receipt of the ISD invoice - demand set aside - appeal allowed - decided in favor of appellant.
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