2017 (6) TMI 892

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....appellant Shri R. Subramaniyan, AC (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 ....

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....than one factories or registered places of provision 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....

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....nch and also by other Tribunal Benches and also the decision 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....

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....This being the case, I intend to follow the same view in this matter and set aside that part of the 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....