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    <title>2016 (11) TMI 995 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellants. It held that Rule 7 of the Cenvat Credit Rules permits the distribution of credit by an Input Service Distributor to various units, rejecting the restrictive interpretation limiting credit to the unit of product manufacture. The decision emphasized adherence to legal precedent, particularly a Karnataka High Court judgment, in permitting the appellants to avail credit for services distributed by the ISD without constraints based on the manufacturing unit.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellants. It held that Rule 7 of the Cenvat Credit Rules permits the distribution of credit by an Input Service Distributor to various units, rejecting the restrictive interpretation limiting credit to the unit of product manufacture. The decision emphasized adherence to legal precedent, particularly a Karnataka High Court judgment, in permitting the appellants to avail credit for services distributed by the ISD without constraints based on the manufacturing unit.</description>
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