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2018 (1) TMI 1010 - AT - Central ExciseCENVAT credit - distribution of credit through ISD to different unit - case of Department is that credit has been wrongly availed by the respondents on input as services were availed by other units of the respondent - Held that: - When the respondent has taken ISD registration, we find no reason to deny the credit availed on such ISD invoices, though the services have been consumed in other unit of the respondent - reliance placed in the case of COMMISSIONER OF C. EX., BANGALORE-I Versus ECOF INDUSTRIES PVT. LTD. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT], where it was held that Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law - appeal dismissed - decided against Revenue.
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