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    <title>2025 (1) TMI 785 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed the appeal regarding admissibility of CENVAT credit passed through ISD invoices for input services of advertisement/sale promotion. Following the Larger Bench ruling in Krishna Food Products, the Tribunal held that issuance of ISD invoices by the company to its CMU was legal and correct. The appellant was entitled to avail CENVAT credit for input services attributed to goods on which excise duty was paid, as the services were directly linked to dutiable goods.</description>
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      <description>CESTAT Allahabad allowed the appeal regarding admissibility of CENVAT credit passed through ISD invoices for input services of advertisement/sale promotion. Following the Larger Bench ruling in Krishna Food Products, the Tribunal held that issuance of ISD invoices by the company to its CMU was legal and correct. The appellant was entitled to avail CENVAT credit for input services attributed to goods on which excise duty was paid, as the services were directly linked to dutiable goods.</description>
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