https://www.taxtmi.com/caselaws?id=272399 Cenvat credit of service tax paid on GTA services cannot be denied merely because the unit that paid the tax was not registered as an Input Service Distributor at the relevant time, where records show that the service was received and used by the eligible unit. The absence of ISD registration is only a procedural lapse and does not, by itself, defeat credit when the underlying transaction and credit claim can be verified from the records. On that basis, denial of credit was held unsustainable and the assessee was treated as entitled to the Cenvat credit. en-us Mon, 23 Oct 2017 00:00:00 +0530 Wed, 02 May 2018 06:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272399 Cenvat credit of service tax paid on GTA services cannot be denied merely because the unit that paid the tax was not registered as an Input Service Distributor at the relevant time, where records show that the service was received and used by the eligible unit. The absence of ISD registration is only a procedural lapse and does not, by itself, defeat credit when the underlying transaction and credit claim can be verified from the records. On that basis, denial of credit was held unsustainable and the assessee was treated as entitled to the Cenvat credit. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272399