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2018 (4) TMI 1241 - AT - Service TaxCENVAT credit - there are separate registration on account of some branches - main ground on which cenvat credit was denied is lack of proper document for transferring credit lying at various branches to the zonal office upon approval of centralized registration - Held that: - appellant is a public sector undertaking Bank, no individual interest is involved - The fact remains that the documents were available in the books of account and as mentioned no individual interest is involved. There is no statutory requirement of specified documents for transferring credit available with the multiples registrations to centralized registration - credit cannot be denied - appeal allowed - decided in favor of appellant.
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