2017 (5) TMI 889

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....Raichandani, Advocate for the appellant Shri D Nagvenkar, Addl. Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Original No: PUN-EXCUS-002-PR.COM-015-15-16 dated 29/01/2016 passed by the Commissioner of Central Excise, Pune - II. 2.  Heard both the sides and perused the records. 3. On perusal of the records we find that ....

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....se amounts are paid by them by them for the 'Intellectual Property Rights Service' and 'Information Technology Software Service' availed from the parent-company.  It is the submission that the entire dispute is only on the ground that the appellant should have distributed the service tax credit to the various units situated across the country and should not have availed CENVAT credit only at ....