https://www.taxtmi.com/caselaws?id=381284 The Tribunal allowed the appellant's appeals, ruling that denial of Cenvat Credit due to ISD registration issues and invoice deficiencies was unjustified. The Revenue's appeal for penalty enhancement was dismissed as it was linked to the unsupported demand. Procedural irregularities should not negate substantive benefits when records are verifiable and no revenue loss occurs. The appellant was deemed eligible to claim credit for disputed input services under the expansive definition of input services. en-us Thu, 16 May 2019 00:00:00 +0530 Sat, 08 Jun 2019 07:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381284 The Tribunal allowed the appellant's appeals, ruling that denial of Cenvat Credit due to ISD registration issues and invoice deficiencies was unjustified. The Revenue's appeal for penalty enhancement was dismissed as it was linked to the unsupported demand. Procedural irregularities should not negate substantive benefits when records are verifiable and no revenue loss occurs. The appellant was deemed eligible to claim credit for disputed input services under the expansive definition of input services. Case-Laws Central Excise Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381284