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2018 (2) TMI 678 - AT - Central ExciseCENVAT credit - input service distributor - distribution of credit without excluding that proportion of tax paid on input services attributable to ‘trading’ in goods which, being an exempt activity, was not within the scope of entitlement - Held that: - There is no dispute that the headquarters of the appellant carries on trading and that the services procured there cannot but have been used in relation to trading also. The appellant has failed to maintain separate set of accounts and is unable to compute the value of input services that was rendered to them for such activity. Therefore, the availment, and the distribution thereof, are not in accordance with law - appeal dismissed - decided against appellant.
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