https://www.taxtmi.com/caselaws?id=241076 The Tribunal upheld the Commissioner (Appeals) decision, ruling that service tax registration is not mandatory for eligibility of Cenvat credit on input services used for export of services. It was determined that the delay in registration did not justify denial of credit, and procedural requirements for Cenvat Credit should be construed liberally. Additionally, the Tribunal allowed Cenvat credit on specific services including rent for cafeteria area, AMC charges for air conditioners, and payments to a gym instructor, emphasizing their essential nature for providing IT services. The Revenue's appeal was rejected, affirming the Commissioner (Appeals) decision on both issues. en-us Wed, 11 Dec 2013 00:00:00 +0530 Wed, 14 Oct 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241076 The Tribunal upheld the Commissioner (Appeals) decision, ruling that service tax registration is not mandatory for eligibility of Cenvat credit on input services used for export of services. It was determined that the delay in registration did not justify denial of credit, and procedural requirements for Cenvat Credit should be construed liberally. Additionally, the Tribunal allowed Cenvat credit on specific services including rent for cafeteria area, AMC charges for air conditioners, and payments to a gym instructor, emphasizing their essential nature for providing IT services. The Revenue's appeal was rejected, affirming the Commissioner (Appeals) decision on both issues. Case-Laws Service Tax Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241076