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    <title>2016 (2) TMI 590 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the denial of CENVAT credit to the Bangalore unit for service tax paid on commissions. It was established that as a Large Tax Payer Unit (LTU), credit transfer between units was permissible, and ISD registration should not hinder credit distribution. The decision on 10-07-2015 favored the appellant, emphasizing the entitlement to credit transfer under LTU registration and providing consequential relief.</description>
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      <description>The Tribunal allowed the appeal, setting aside the denial of CENVAT credit to the Bangalore unit for service tax paid on commissions. It was established that as a Large Tax Payer Unit (LTU), credit transfer between units was permissible, and ISD registration should not hinder credit distribution. The decision on 10-07-2015 favored the appellant, emphasizing the entitlement to credit transfer under LTU registration and providing consequential relief.</description>
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