https://www.taxtmi.com/caselaws?id=336810 The Tribunal allowed the appeal, ruling that the credit availed by the appellant for services received at various offices qualified as input services. The absence of ISD registration at those offices was deemed a procedural irregularity and not a bar to availing credit. The decision aligned with past judgments emphasizing revenue neutrality and disregarding procedural irregularities when no extra benefit was gained and no loss to the Revenue occurred. en-us Fri, 03 Jun 2016 00:00:00 +0530 Thu, 29 Dec 2016 11:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336810 The Tribunal allowed the appeal, ruling that the credit availed by the appellant for services received at various offices qualified as input services. The absence of ISD registration at those offices was deemed a procedural irregularity and not a bar to availing credit. The decision aligned with past judgments emphasizing revenue neutrality and disregarding procedural irregularities when no extra benefit was gained and no loss to the Revenue occurred. Case-Laws Central Excise Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336810