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    <title>2023 (1) TMI 186 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals in favor of M/s. Dabur India Limited, holding that the Input Service Distributor (ISD) could distribute Cenvat Credit of input services used in exempt units to units manufacturing dutiable goods. It was established that the services were not exclusively used in exempt units, making the credit distribution valid. The Tribunal also acknowledged that trading activities were considered exempted services only after 01.04.2011. Relying on precedent decisions, the Tribunal set aside the impugned orders and granted consequential relief to the appellants.</description>
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    <pubDate>Wed, 04 Jan 2023 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the appeals in favor of M/s. Dabur India Limited, holding that the Input Service Distributor (ISD) could distribute Cenvat Credit of input services used in exempt units to units manufacturing dutiable goods. It was established that the services were not exclusively used in exempt units, making the credit distribution valid. The Tribunal also acknowledged that trading activities were considered exempted services only after 01.04.2011. Relying on precedent decisions, the Tribunal set aside the impugned orders and granted consequential relief to the appellants.</description>
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