Cenvat of different sites

[samir agrawal]

One company (one PAN number) had 2 separate sites of rendering service with 2 separate service tax registrations. The company has utilised cenvat of inputs/capital goods of bills addressed to one unit in the other unit.

Any case law which allows this?

AI Summary

Cenvat credit allocation: clerical invoice errors may not bar credit if the benefiting service unit can prove entitlement.
Cenvat credit may be allowed where one registered service unit uses inputs or capital goods invoiced to another unit if the benefiting unit can show the credit relates to its services and the invoice address error was clerical; tribunals have been liberal and GST rectification decisions have been cited. However, separate service registrations create distinct taxable persons despite a common PAN, and this distinction can constrain reliance on PAN identity; evidence and professional representation are important, and non-registration as an ISD has been relied on in some cases.