https://www.taxtmi.com/caselaws?id=341918 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner(Appeals)'s decision to allow the appellant's appeal regarding Cenvat credit distribution based on invoices from an unregistered Regional Marketing Office. The Tribunal emphasized that the denial of credit solely due to the office's lack of registration was a procedural lapse and not grounds for credit denial. It was concluded that procedural requirements for registration and credit distribution do not necessitate interference, highlighting the importance of procedural compliance in availing Cenvat credit and interpreting registration requirements for credit distribution. en-us Fri, 17 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 13:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341918 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner(Appeals)'s decision to allow the appellant's appeal regarding Cenvat credit distribution based on invoices from an unregistered Regional Marketing Office. The Tribunal emphasized that the denial of credit solely due to the office's lack of registration was a procedural lapse and not grounds for credit denial. It was concluded that procedural requirements for registration and credit distribution do not necessitate interference, highlighting the importance of procedural compliance in availing Cenvat credit and interpreting registration requirements for credit distribution. Case-Laws Central Excise Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341918