https://www.taxtmi.com/caselaws?id=338315 The Tribunal ruled in favor of the appellant, holding that the denial of cenvat credit on inputs services for rent paid due to non-registration as ISD was not justified. The Tribunal considered the non-registration as ISD a procedural lapse, rectified by obtaining ISD registration later, and remanded the matter for further consideration by the original authority. The Tribunal emphasized that the denial of credit solely based on non-registration as ISD should not deprive the appellant of the substantial benefit of credit. en-us Fri, 04 Nov 2016 00:00:00 +0530 Wed, 01 Feb 2017 08:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338315 The Tribunal ruled in favor of the appellant, holding that the denial of cenvat credit on inputs services for rent paid due to non-registration as ISD was not justified. The Tribunal considered the non-registration as ISD a procedural lapse, rectified by obtaining ISD registration later, and remanded the matter for further consideration by the original authority. The Tribunal emphasized that the denial of credit solely based on non-registration as ISD should not deprive the appellant of the substantial benefit of credit. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338315