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2018 (2) TMI 381 - AT - Central ExciseCENVAT credit - input service distributor - it was alleged that M/s. ITC LTD are neither manufacturers of excisable goods nor service providers in terms of the CEA 1944, and the FA 1994, respectively, and therefore it appeared that they are not entitled to distribute input services credit as an input service distributor - Held that: - similar issue decided in appellant own case Commissioner of Central Tax, Bangalore Versus M/s. ITC Ltd. [2017 (9) TMI 942 - CESTAT BANGALORE], where it was held that only two limitations are put for the distribution of credit by an input service distributor. Firstly, it cannot exceed the amount of service tax paid and secondly, the credit of service tax attributable to service used shall not be distributed in a unit exclusively engaged in the manufacture of exempted goods or providing of exempted services. Appeal allowed - decided in favor of appellant.
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