https://www.taxtmi.com/caselaws?id=342025 The Tribunal allowed the appeal challenging the denial of CENVAT credit on input services by the appellants. The Tribunal held that the lack of ISD registration and validity of documents should not be sole reasons to deny credit. Emphasizing substance over form, the Tribunal found the credit proper as tax was paid and services were not disputed. Procedural infractions were considered minor, leading to the appeal's success with the disallowance of credit being set aside, and consequential reliefs granted. en-us Thu, 02 Mar 2017 00:00:00 +0530 Wed, 19 Apr 2017 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342025 The Tribunal allowed the appeal challenging the denial of CENVAT credit on input services by the appellants. The Tribunal held that the lack of ISD registration and validity of documents should not be sole reasons to deny credit. Emphasizing substance over form, the Tribunal found the credit proper as tax was paid and services were not disputed. Procedural infractions were considered minor, leading to the appeal's success with the disallowance of credit being set aside, and consequential reliefs granted. Case-Laws Service Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342025