CENVAT Credit: No Need for Recipient Unit to Justify Credit Link to Output Services if Eligible at Head Office.

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....CENVAT credit - Scope of input services - Input services received at their Head Office and subsequently distributed to the appellant herein - In the absence of any doubt raised as to the eligibility to avail the CENVAT credit at their Head Office, the recipient unit, cannot be asked to explain the nexus of such credit to the output service provided by them. - AT....