https://www.taxtmi.com/caselaws?id=331975 The Tribunal acknowledged the Revenue's verification of the appellant's service tax payment, allowing the appellant to claim CENVAT credit. Registration status was deemed a technical formality, not affecting the right to claim benefits. Despite the Revenue's argument on registration, denial of CENVAT credit was rejected. No penalty was imposed, as no breach of law was evident. The appeal was partially allowed, permitting the appellant to claim CENVAT credit based on verifiable records. en-us Wed, 27 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331975 The Tribunal acknowledged the Revenue's verification of the appellant's service tax payment, allowing the appellant to claim CENVAT credit. Registration status was deemed a technical formality, not affecting the right to claim benefits. Despite the Revenue's argument on registration, denial of CENVAT credit was rejected. No penalty was imposed, as no breach of law was evident. The appeal was partially allowed, permitting the appellant to claim CENVAT credit based on verifiable records. Case-Laws Service Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331975