https://www.taxtmi.com/caselaws?id=368929 The Tribunal set aside the denial of CENVAT Credit on certain input services, citing inconsistencies in the Revenue's approach and procedural lapses. The Tribunal upheld the credit for clearing and forwarding services beyond the factory gate based on a Supreme Court ruling. It emphasized that substantive rights could not be denied for procedural lapses, referencing legal precedents. The appeal was allowed to the extent indicated, with the decision pronounced on 10.10.2018, ensuring consistent application of rules and precedents. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368929 The Tribunal set aside the denial of CENVAT Credit on certain input services, citing inconsistencies in the Revenue's approach and procedural lapses. The Tribunal upheld the credit for clearing and forwarding services beyond the factory gate based on a Supreme Court ruling. It emphasized that substantive rights could not be denied for procedural lapses, referencing legal precedents. The appeal was allowed to the extent indicated, with the decision pronounced on 10.10.2018, ensuring consistent application of rules and precedents. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368929