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2017 (11) TMI 1041 - CESTAT BANGALORE100% EOU - CENVAT credit - input service distribution - Held that: - I have perused the invoice and it is in the name of Gokuldas Images Pvt. Ltd. (GI) Division and service tax has been paid on the advance amount and therefore, this finding of the Commissioner (A) is wrong that the service has not been provided to Gokuldas Images Pvt. Ltd. (GI) Division. Moreover, appellant is the division of Gokuldas Images Pvt. Ltd., who is working as ISD and this credit has been distributed to the appellant by ISD - appeal allowed - decided in favor of appellant.
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