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    <title>2016 (9) TMI 1110 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing that denial of cenvat credit due to non-centralization of the Delhi Head Office was unjustified. As long as services were received by the Branch Office and tax liabilities were discharged by the Head Office, credit could not be disallowed solely based on lack of central registration. The Tribunal overturned the lower authorities&#039; decision, granting relief to the appellant and highlighting the significance of practical tax compliance considerations in such situations.</description>
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      <description>The Tribunal ruled in favor of the appellant, emphasizing that denial of cenvat credit due to non-centralization of the Delhi Head Office was unjustified. As long as services were received by the Branch Office and tax liabilities were discharged by the Head Office, credit could not be disallowed solely based on lack of central registration. The Tribunal overturned the lower authorities&#039; decision, granting relief to the appellant and highlighting the significance of practical tax compliance considerations in such situations.</description>
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