https://www.taxtmi.com/caselaws?id=338391 Non-registration as an input service distributor, before the relevant amendment to Rule 7 of the Cenvat Credit Rules, was treated as a procedural irregularity and a curable defect, so it did not by itself justify denial of otherwise admissible input service credit. The denial on that ground was set aside. The dispute on credit relating to outward transportation turned on the nature, destination and supporting documents for the services claimed, and because the factual record was incomplete the matter was remanded for de novo adjudication with an opportunity to produce evidence. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 03 Feb 2017 09:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338391 Non-registration as an input service distributor, before the relevant amendment to Rule 7 of the Cenvat Credit Rules, was treated as a procedural irregularity and a curable defect, so it did not by itself justify denial of otherwise admissible input service credit. The denial on that ground was set aside. The dispute on credit relating to outward transportation turned on the nature, destination and supporting documents for the services claimed, and because the factual record was incomplete the matter was remanded for de novo adjudication with an opportunity to produce evidence. Case-Laws Central Excise Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338391