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2019 (5) TMI 1701 - SC ORDERCENVAT 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.
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