https://www.taxtmi.com/caselaws?id=271180 The Tribunal allowed the appellant's appeal (Appeal No. ST/419/10) and dismissed the Revenue's appeal (Appeal No. ST/92/11). The appellant is entitled to consequential benefits in accordance with the law. The Tribunal emphasized that substantive compliance should prevail over procedural lapses, and the Cenvat Credit Rules should not negate the exemptions provided under Section 93 of the Finance Act, 1994. en-us Mon, 04 Jan 2016 00:00:00 +0530 Wed, 14 Sep 2016 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271180 The Tribunal allowed the appellant's appeal (Appeal No. ST/419/10) and dismissed the Revenue's appeal (Appeal No. ST/92/11). The appellant is entitled to consequential benefits in accordance with the law. The Tribunal emphasized that substantive compliance should prevail over procedural lapses, and the Cenvat Credit Rules should not negate the exemptions provided under Section 93 of the Finance Act, 1994. Case-Laws Service Tax Mon, 04 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271180