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    <description>The Tribunal allowed the appeal, setting aside the denial and disallowance of CENVAT credit for input services received at the Hubli plant. The decision emphasized the permissibility of distributing credit between units of the same appellant, even without direct service availed at a particular unit, based on ISD registration requirements and relevant judicial precedents.</description>
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      <description>The Tribunal allowed the appeal, setting aside the denial and disallowance of CENVAT credit for input services received at the Hubli plant. The decision emphasized the permissibility of distributing credit between units of the same appellant, even without direct service availed at a particular unit, based on ISD registration requirements and relevant judicial precedents.</description>
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