https://www.taxtmi.com/article/detailed?id=287 A substantive principle: substantive benefit cannot be denied on procedural grounds when the beneficiary has met substantive conditions. For CENVAT credit on capital goods the key substantive conditions are that the goods were duty paid and used in rendering the output service. Procedural requirements such as registration as a first stage dealer or a particular invoice form are facilitative; where duty-paid capital goods were transferred and used in the service activity and credit was taken on manufacturer invoices and stores documentation, entitlement to CENVAT credit arises despite technical noncompliance. en-us Mon, 16 Feb 2009 00:00:00 +0530 Mon, 16 Feb 2009 08:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=287 A substantive principle: substantive benefit cannot be denied on procedural grounds when the beneficiary has met substantive conditions. For CENVAT credit on capital goods the key substantive conditions are that the goods were duty paid and used in rendering the output service. Procedural requirements such as registration as a first stage dealer or a particular invoice form are facilitative; where duty-paid capital goods were transferred and used in the service activity and credit was taken on manufacturer invoices and stores documentation, entitlement to CENVAT credit arises despite technical noncompliance. Articles Service Tax Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=287