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2018 (5) TMI 1120
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....n This appeal is directed against order-in-appeal No. PUN-EXCUS-001-APP-248-16-17 dated 30.11.2016. 2. Heard both sides and perused the records. 3. On perusal of records, I find that the issue regarding denial of CENVAT Credit to the appellant's Chennai Unit on the ground that such grant availed on input services were distributed by the corporate office without taking out ISD registra....
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.... issue came before the Tribunal in the case of Greaves Cotton Ltd v, Commissioner of Central Excise, Chennai - 2015 (37) STR 395 (Tri. Chennai) wherein the bench on similar set of facts held in favour of the appellant therein. 5.1 Further, the Tribunal held that CENVAT Credit availed on input service which is received and distributed by the corporate office before registered as ISD. This matter....