CESTAT rejects Revenue appeal on Cenvat credit; procedural error in invoice registration not fatal

The Appellate Tribunal CESTAT, Ahmedabad, rejected Revenue's appeal against the Commissioner's order allowing Cenvat credit of service tax. The Tribunal held that the procedural requirement for registration number on invoices was not fulfilled due to valid grounds of omission during the implementation of rules for input service distributor.

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The appeal filed by Revenue against the Commissioner's order allowing Cenvat credit of service tax was rejected by the Appellate Tribunal CESTAT, Ahmedabad. The Tribunal found no merit in the appeal as the procedural requirement for registration number on invoices was not fulfilled due to valid grounds of omission during the implementation of rules for input service distributor.

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