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2019 (11) TMI 381 - AT - Service TaxCENVAT credit - input services - renting of immovable property hired for their office premises - the appellant has rented the premises, part of which has gone as an input service to their own company and part of which is charged to sister companies because sister companies are not paying any rent - HELD THAT:- There is no Rule under CENVAT Credit Rules 2004 under which against the same invoice part credit can be allowed and part denied if only part of input or input service is used towards the final product or service. The appeal needs to be allowed only on the ground that there is no scope in the CENVAT Credit Rules 2004 to partly allow and partly disallow credit on the same invoice - appeal allowed - decided in favor of appellant.
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