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2018 (8) TMI 1570 - AT - Central ExciseCENVAT credit - input services - appellant having more than one unit - case of Revenue is that since the respondents have more than one unit, they ought to have taken ISD registration and distributed the credit - Held that:- Undisputedly, the invoices are issued in the name of the respondent company who has availed the entire credit. The allegation raised against the respondent is that they ought to have taken ISD registration and ought to have distributed the credit pro-rata between themselves and the Uppal Unit - Rule 7 of CCR, 2004 as it stood during the relevant period uses the word “may” and not “shall”. The word “shall” was used only in 2016 as argued by the ld. counsel for respondent. Credit allowed - appeal dismissed - decided against Revenue.
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