𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗭𝗼𝗻𝗮𝗹 𝗢𝗳𝗳𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Zonal Training Centre (ZTC) and Zonal Audit Office (ZAO) are integral parts of the appellant, and Cenvat credit cannot be denied solely because these offices are situated separately."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Punjab National Bank 𝗜𝘀𝘀𝘂𝗲: Allegation of wrongful Cenvat credit availed on input services used at ZTC and ZAO, which were not providing taxable services. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Credit availed under centralized registration; department disallowed credit, claiming ZO provided administrative support for offices with separate registrations.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that ZTC, ZAO, and ZO are integral to the appellant's operations, assisting in taxable services under centralized control. Service tax was paid for taxable services provided by these offices. Rule 2(l) of Cenvat Credit Rules, 2004, supports the classification of services received by these zonal offices as "input services." The denial of Cenvat credit solely due to separate locations is unjustified.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Punjab National Bank vs. Commissioner, Central GST Division H 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 12 January 2023 📜 This ruling reaffirms that integral zonal offices under centralized operations can claim Cenvat credit despite their physical separation.