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    <title>2017 (12) TMI 1292 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal filed by the appellant company against the Commissioner&#039;s order disallowing Cenvat credit distribution. Relying on legal precedents, the Tribunal held that availing credit without registering the head office as an Input Service Distributor was not illegal, especially when there was only one manufacturing unit. Consequently, the appellant was granted relief, with the impugned order set aside, and consequential benefits awarded.</description>
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      <title>2017 (12) TMI 1292 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=353023</link>
      <description>The Tribunal allowed the appeal filed by the appellant company against the Commissioner&#039;s order disallowing Cenvat credit distribution. Relying on legal precedents, the Tribunal held that availing credit without registering the head office as an Input Service Distributor was not illegal, especially when there was only one manufacturing unit. Consequently, the appellant was granted relief, with the impugned order set aside, and consequential benefits awarded.</description>
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