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    <title>2018 (5) TMI 90 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeal, setting aside the impugned order in favor of the appellants. They were granted the entitlement to avail Cenvat Credit on inputs/capital goods and claim credit on input invoices from the head office, despite it not being registered as an Input Service Distributor, based on relevant legal judgments cited during the proceedings. The Revenue&#039;s position was not supported with new arguments, leading to the final decision in favor of the appellants.</description>
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      <description>The tribunal allowed the appeal, setting aside the impugned order in favor of the appellants. They were granted the entitlement to avail Cenvat Credit on inputs/capital goods and claim credit on input invoices from the head office, despite it not being registered as an Input Service Distributor, based on relevant legal judgments cited during the proceedings. The Revenue&#039;s position was not supported with new arguments, leading to the final decision in favor of the appellants.</description>
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