2016 (7) TMI 1706

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..... the case of the appellant came up before the Chennai Bench of this Tribunal in M/S BSNL, SALEM VERSUS CCE, SALEM [ 2013 (1) TMI 142 - CESTAT CHENNAI ] and this Tribunal has observed 'Since Modvat credit is a substantial benefit, we are of the view that the impugned credit should not be denied on account of procedural defects of minor nature as pointed out by the Revenue.' Conclusion - Mod .....

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..... office are unit of the appellant but the cenvat credit was availed by the General Manager Office in respect of the appellant taxable output service provided by several units of the appellant. The revenue alleges that the appellant is not entitled to take cenvat credit on the services received by General Manager Office and other units. On the ground that there is no inter-connectivity between input .....

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..... ore the Chennai Bench of this Tribunal and this Tribunal has observed as under: 6. We have considered arguments on both the sides. Firstly, we notice that if the DGM (Projects), Salem Followed the procedure of getting registered as Input Service Distributor and then distributed the credit to SSA Salem there was nothing wrong in the credit availed by the appellant. Basically the issue involved is o .....

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