2017 (6) TMI 892

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.... (AR), For the respondent ORDER Appellants have filed all these six appeals against the impugned order dated 26.11.2015 passed by the ld. Commissioner (Appeals). 2. The brief facts as mentioned in the impugned order are as follows:- "6. On perusal of the records it was noticed that the bills/invoices were not addressed to the Appellant s unit and some of the records like Block Transport detai....

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....on of service, the Cenvat credit of Head Office and branches can be availed in factories/registered places of service provider only if the Head Office/branch is registered as Input Service Distributor. 7. In the instant case, the input services received at the Corporate office have no relation to the manufacture of the final product at the appellant s factory. Further, the appellant have not tak....

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....of the Hon'ble High Court of Ahmedabad, which are as follows:- 1. Pricol Ltd. Vs. CCE, Coimbatore 2015 (38) STR 668 (Tri.-Chen.) 2. Doshion Ltd Vs. CCE, Ahmedabad 2013 (288) ELT 291 (Tri.-Ahmd.) 3. CCE Vs Dashion Ltd. 2016 (41) STR 884 (Guj.) 4. Forech India Pvt. Ltd. Vs. CCE, Puducherry F.O. No. 42338/2016 dated 25.11.2016. 4. The Tribunal s Chennai Bench in the case of Forech India Pvt.....

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....e impugned order denying input service credit of Rs. 15,45,000/- availed by them in respect of invoices issued by M/s. Forech India Ltd." 5. On the other hand ld. AR opposes these appeals and states that the issue in controversy is not just concerning input services received at other units but also concerning availment of Cenvat credit at corporate office. He, however, concedes that this fact has....