https://www.taxtmi.com/caselaws?id=359465 The appeal was allowed as the Tribunal held that the absence of centralized registration did not automatically disentitle the appellant's Steel unit from availing Cenvat Credit of Service Tax paid on GTA service by their other unit. The Tribunal emphasized the importance of maintaining full records and considered procedural irregularities as curable, especially when records were maintained. The decision underscored that lacking centralized registration should not bar an entity from availing Cenvat credit if all other conditions were met. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief as per the law. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 01 May 2018 06:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359465 The appeal was allowed as the Tribunal held that the absence of centralized registration did not automatically disentitle the appellant's Steel unit from availing Cenvat Credit of Service Tax paid on GTA service by their other unit. The Tribunal emphasized the importance of maintaining full records and considered procedural irregularities as curable, especially when records were maintained. The decision underscored that lacking centralized registration should not bar an entity from availing Cenvat credit if all other conditions were met. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief as per the law. Case-Laws Service Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359465