https://www.taxtmi.com/caselaws?id=336420 The tribunal ruled in favor of the appellants in a case concerning the eligibility to claim Cenvat Credit on services received before registration. The appellants, engaged in logistic services, were allowed to avail the credit post-registration at the ICD, despite registration occurring after the service period. The tribunal rejected the Revenue's argument on input service credit distribution, emphasizing that registration was not a prerequisite for claiming credit. Relying on precedent cases, the tribunal set aside the previous order, granting relief to the appellants. en-us Thu, 17 Nov 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336420 The tribunal ruled in favor of the appellants in a case concerning the eligibility to claim Cenvat Credit on services received before registration. The appellants, engaged in logistic services, were allowed to avail the credit post-registration at the ICD, despite registration occurring after the service period. The tribunal rejected the Revenue's argument on input service credit distribution, emphasizing that registration was not a prerequisite for claiming credit. Relying on precedent cases, the tribunal set aside the previous order, granting relief to the appellants. Case-Laws Service Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336420