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2018 (6) TMI 1435 - AT - Service TaxCENVAT Credit - professional services used/utilised for anti-dumping representational matters - Held that:- It is an admitted fact on record that the Chartered Accountant service was used/utilized by the assessee in context with preparation of review petition for filing before the anti-dumping authorities in U.S., for the goods exported by the assessee - Since such disputed service is in context with the goods exported by the assessee, availment of Cenvat benefit on such service should be considered as input service, for the purpose of the benefit of Cenvat credit - credit allowed. CENVAT credit also sought to be denied on the ground that the head office of the assesee was not registered with the service tax department as input service distributor - Held that:- Such office of the assessee was duly registered with the Service Tax Department as input service distributor and the registration certificate was issue in its favour by the Service Tax Department on 09.01.2014. Since the Cenvat credit was distributed by such office in favour of the assesee on the basis of invoices issued by the service providers subsequently, the same should not be denied to the assesee in as much as at the time of distributing the credit, the said office of the assesee was registered with the jurisdictional service tax authorities - Credit allowed. Appeal allowed - decided in favor of assessee.
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