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    <title>CENVAT Credit Valid Despite Unregistered Branches if Centralized Billing Exists; Input Services Justify Claims.</title>
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    <description>CENVAT Credit - Merely because the branch offices were not registered, hence, Cenvat credit availed on input services used for providing output services cannot be denied to the appellant when the centralized billing and accounting system was undertaken.</description>
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      <description>CENVAT Credit - Merely because the branch offices were not registered, hence, Cenvat credit availed on input services used for providing output services cannot be denied to the appellant when the centralized billing and accounting system was undertaken.</description>
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