Cenvat Credit can be allowed even if assessee was not registered as Input Service Distributor during relevant period

CESTAT, MUMBAI BENCH WNS Global Services (P.)Ltd. Versus Commissioner of Central Excise, Pune-II APPEAL NOS. ST/231 TO 233 OF 2009 AND 241 TO 243 & 497 TO 501 OF 2010 ORDER NOS. A/915/926/12 CSTB/C-I NOVEMBER 7, 2012 ORDER P.R. Chandrasekharan, Technical Member There are twelve appeals, five pertaining to Mumbai Commissionerate, four pertaining to Nasik Commissionerate and three pertaining to Pune Commissionerate. The appellant is the same in all the cases and the issues involved are also more or less the same and hence we take up all these appeals for consideration togeth...