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2018 (7) TMI 917 - CESTAT AHMEDABADCENVAT Credit - various input services - denial on the ground that the sites were not included in the list of the centralized registration - Held that:- Merely for the reason that respective sites were not included in the centralized registration certificate issued to the appellant, it cannot be a valid ground to deny the credit, as the out put services rendered in these sites must have suffered appropriate service tax - also there is no dispute of the fact that the input services were not utilized in providing the out put services - appeal allowed - decided in favor of appellant.
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