2019 (5) TMI 1701 - SCH - Service Tax

CENVAT credit - input service distribution - credit in respect of input services utilised at the R D centres of the appellant company and transferred to factory through input service distribution mechanism - it was held in the case that appellant have rightly taken Cenvat credit as permissible under Rule 3 read with Rule 2(l) of CCR 2004 as the services in question have been admittedly used by the manufacturer indirectly in relation to manufacture of final dutiable products - HELD THAT - There is no merits in the appeal - appeal dismissed.