https://www.taxtmi.com/caselaws?id=262429 The Bombay High Court reversed the Tribunal's decision to deny Cenvat Credit on input services used in the manufacture of exempted crude oil, emphasizing that the services were integral to the manufacturing process of dutiable final products. Regarding the eligibility of Cenvat Credit for services received before ISD registration but distributed post-registration, the Tribunal allowed the appeal, stating that procedural lapses like delayed registration should not hinder the substantive right to credit if core conditions are met. The decision highlights the broad interpretation of "input service" and prioritizes substantive compliance over procedural formalities in Cenvat credit matters. en-us Thu, 09 Jul 2015 00:00:00 +0530 Mon, 10 Aug 2015 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262429 The Bombay High Court reversed the Tribunal's decision to deny Cenvat Credit on input services used in the manufacture of exempted crude oil, emphasizing that the services were integral to the manufacturing process of dutiable final products. Regarding the eligibility of Cenvat Credit for services received before ISD registration but distributed post-registration, the Tribunal allowed the appeal, stating that procedural lapses like delayed registration should not hinder the substantive right to credit if core conditions are met. The decision highlights the broad interpretation of "input service" and prioritizes substantive compliance over procedural formalities in Cenvat credit matters. Case-Laws Central Excise Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262429