https://www.taxtmi.com/caselaws?id=360213 Cenvat credit could not be denied merely for absence of Input Service Distributor registration or for non-proportionate distribution of common input service credit where the relevant version of Rule 7 did not yet impose the later pro rata condition. The lapse was treated as procedural and curable, and the underlying entitlement to credit was not in dispute. In that setting, and against the backdrop of revenue neutrality, denial of credit was held unsustainable and the assessee succeeded. en-us Wed, 09 May 2018 00:00:00 +0530 Wed, 11 Jul 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360213 Cenvat credit could not be denied merely for absence of Input Service Distributor registration or for non-proportionate distribution of common input service credit where the relevant version of Rule 7 did not yet impose the later pro rata condition. The lapse was treated as procedural and curable, and the underlying entitlement to credit was not in dispute. In that setting, and against the backdrop of revenue neutrality, denial of credit was held unsustainable and the assessee succeeded. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360213