https://www.taxtmi.com/caselaws?id=372249 The Tribunal allowed the appellant's appeal against the denial of Cenvat Credit by the Commissioner of Central Excise, Kolkata, due to distribution by Input Service Distributor (ISD) before registration. The Tribunal held that procedural irregularities, such as non-registration of ISD, should not lead to denying credit when necessary records are maintained, in line with legal principles established by the High Court and a circular by the CBEC. The decision emphasized that mere wrongful availment of credit, without intent to evade duty payment, does not warrant a penalty under Section 11AC of the Central Excise Act, 1944. en-us Fri, 15 Jun 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372249 The Tribunal allowed the appellant's appeal against the denial of Cenvat Credit by the Commissioner of Central Excise, Kolkata, due to distribution by Input Service Distributor (ISD) before registration. The Tribunal held that procedural irregularities, such as non-registration of ISD, should not lead to denying credit when necessary records are maintained, in line with legal principles established by the High Court and a circular by the CBEC. The decision emphasized that mere wrongful availment of credit, without intent to evade duty payment, does not warrant a penalty under Section 11AC of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372249