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2018 (10) TMI 1543 - AT - Central ExciseCENVAT Credit - duty paying invoices - input services availed by their head office located at Kandivali, Mumbai, which was registered as ISD under Rule 4(A) of the Service Tax Rules. Whether the invoices issued by the assessee’s head office, which is also registered as ISD, can be held to be eligible cenvatable invoices, even if the same relate to various services received at the head office and is not connected with the assessee’s manufacturing unit? Held that:- The issue is no more res integra and stands settled by the Tribunal’s decision in the case of ECOF Industries Pvt. Ltd. vs. CCE, Bangalore [2009 (10) TMI 171 - CESTAT, BANGALORE], where it was held that the distribution of credit by input service distributor to a unit where the services were not availed, cannot be question in terms of Rule 7 of the Cenvat Credit Rules, 2004 - Admittedly, in the present case, the assessee’s final product is neither exempted nor the credit stands availed in excess of the tax paid. Credit cannot be denied - appeal dismissed - decided against Revenue.
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