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2022 (10) TMI 795 - AT - Central ExciseCENVAT Credit - input service distribution - whether input service distributed by ISD have been rightly disallowed without invocation of Rule 14 of CCR, 2004? - HELD THAT:- Rule 14 of CCR have not been invoked in either of the show cause notices. In this view of the matter, there are no disallowance of the CENVAT credit can be made save and except by resorting to the provision of Rule 14 of CCR. Appeal allowed - decided in favor of appellant.
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