https://www.taxtmi.com/caselaws?id=328604 The Tribunal upheld the appellant's claim for credit on excise duty paid by the head office, emphasizing the link between services availed and manufacturing activities. It deemed the lack of Input Service Distributor (ISD) registration during the relevant period a procedural lapse and instructed verification of trading activities. The decision highlighted that procedural law should not hinder legitimate credit claims, stressing the balance between procedural requirements and substantive rights. The Tribunal's judgment focused on ensuring procedural compliance while safeguarding the appellant's entitlement to credit benefits. en-us Fri, 03 Jun 2016 00:00:00 +0530 Wed, 08 Jun 2016 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328604 The Tribunal upheld the appellant's claim for credit on excise duty paid by the head office, emphasizing the link between services availed and manufacturing activities. It deemed the lack of Input Service Distributor (ISD) registration during the relevant period a procedural lapse and instructed verification of trading activities. The decision highlighted that procedural law should not hinder legitimate credit claims, stressing the balance between procedural requirements and substantive rights. The Tribunal's judgment focused on ensuring procedural compliance while safeguarding the appellant's entitlement to credit benefits. Case-Laws Central Excise Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328604