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    <title>2015 (9) TMI 1035 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant was entitled to claim Cenvat Credit on services utilized by their Head Office without registration as an input service distributor. Despite the procedural irregularity of non-registration, the appellant had not exceeded eligible credit amounts and had not gained extra benefit. Citing relevant case laws, the Tribunal set aside the demand for Cenvat credit, allowing the appeal and emphasizing the importance of adherence to proper procedures for credit availment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264367</link>
      <description>The Tribunal held that the appellant was entitled to claim Cenvat Credit on services utilized by their Head Office without registration as an input service distributor. Despite the procedural irregularity of non-registration, the appellant had not exceeded eligible credit amounts and had not gained extra benefit. Citing relevant case laws, the Tribunal set aside the demand for Cenvat credit, allowing the appeal and emphasizing the importance of adherence to proper procedures for credit availment.</description>
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