Karnataka HC has held that the division of group company is an integral part of the assessee company and controls the supply chain to the factories and is also registered as ISD under the CENVAT Credit Rules, 2004 read with Service Tax Rules, 1994.
This Divison is thus entitled to distribution of credit of such input in the manner prescribed under the law.
This decision has relevance in the GST regime as well since the definition of ISD under GST law is borrowed identical to CENVAT Credit Rules, 2004.
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