Cenvat Credit cannot be denied merely because zonal offices are situated separately

Punjab National Bank Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that as the zonal offices are integral part of the appellant and hence location of the same hardly makes any difference. Accordingly, Cenvat Credit allowed in respect of input services availed by zonal offices allowed. Facts- The issue involved herein is whether the appellant can avail Cenvat Credit in respect of input services availed by its Zonal Training Centre (ZTC), Zonal Office (ZO) and Zonal Audit Office (ZAO) in terms of Rule 2(l) of Cenvat Credit Rules (CCR), 2004 and whether the services received by Zonal Training ...