AdvertisementLuminous Power Technologies Pvt Ltd Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh) The appeal before CESTAT Chandigarh challenged the order dated 28.03.2018 passed by the Commissioner of GST, Chandigarh, denying CENVAT credit of Rs. 77,25,604 availed on service tax paid on Goods Transport Agency (GTA) services under Rule 14 of the CENVAT Credit Rules, 2004. The credit was denied on the ground that the appellant’s Head Office, which distributed the credit to manufacturing units, was not registered as an Input Service Distributor (ISD). The appellant submitted that ...