https://www.taxtmi.com/caselaws?id=364121 The Tribunal allowed the appeal, setting aside the demand and penalties imposed on the appellant for denial of Cenvat credit and alleged non-distribution of credit between two units. The decision emphasized that denial of credit based on procedural irregularity, when no loss to revenue occurred, was unjustifiable. The appellant's ability to distribute credit to any unit, regardless of service utilization, was recognized, making the exercise revenue neutral. The judgment highlighted that substantive benefits should not be denied due to procedural issues, ultimately ruling in favor of the appellant. en-us Fri, 20 Jul 2018 00:00:00 +0530 Mon, 23 Jul 2018 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364121 The Tribunal allowed the appeal, setting aside the demand and penalties imposed on the appellant for denial of Cenvat credit and alleged non-distribution of credit between two units. The decision emphasized that denial of credit based on procedural irregularity, when no loss to revenue occurred, was unjustifiable. The appellant's ability to distribute credit to any unit, regardless of service utilization, was recognized, making the exercise revenue neutral. The judgment highlighted that substantive benefits should not be denied due to procedural issues, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364121