https://www.taxtmi.com/caselaws?id=366186 Prior registration was not treated as an essential precondition for availing CENVAT credit as an input service distributor, so the objection based solely on lack of registration failed. Credit on rent-a-cab and gardening services was also found admissible on the facts, because gardening service was required to satisfy pollution-control obligations and the exclusionary clause in Rule 2(l) of the CENVAT Credit Rules, 2004 was read narrowly. The denial of credit was therefore unsustainable, and the impugned disallowance was set aside. en-us Mon, 16 Apr 2018 00:00:00 +0530 Fri, 31 Aug 2018 06:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366186 Prior registration was not treated as an essential precondition for availing CENVAT credit as an input service distributor, so the objection based solely on lack of registration failed. Credit on rent-a-cab and gardening services was also found admissible on the facts, because gardening service was required to satisfy pollution-control obligations and the exclusionary clause in Rule 2(l) of the CENVAT Credit Rules, 2004 was read narrowly. The denial of credit was therefore unsustainable, and the impugned disallowance was set aside. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366186