CENVAT Credit Entitlement Upheld: Rule 7 Allows Non-Mandatory ISD Registration for Multi-Unit Input Service Distribution.

CENVAT credit - input services - case of Revenue is that since the respondents have more than one unit, they ought to have taken ISD registration and distributed the credit - Rule 7 of CCR, 2004 as it stood during the relevant period uses the word “may” and not “shall” - credit cannot be denied. .....

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