https://www.taxtmi.com/caselaws?id=404003 The Court upheld the Tribunal's decision allowing CENVAT credit before registration as an input service distributor, dismissing the Revenue's appeal. The penalty under Rule 15(4) of the CENVAT Credit Rules, 2004 was also dismissed in favor of the assessee due to procedural irregularity. The controversy over CENVAT credit on Customs House Agents (CHA) services post-clearance remained inconclusive, with insufficient evidence to determine eligibility. The appeal was dismissed, answering substantial questions of law 1 and 2 against the Revenue and in favor of the assessee, with no costs awarded. en-us Wed, 27 Jan 2021 00:00:00 +0530 Fri, 30 Jul 2021 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404003 The Court upheld the Tribunal's decision allowing CENVAT credit before registration as an input service distributor, dismissing the Revenue's appeal. The penalty under Rule 15(4) of the CENVAT Credit Rules, 2004 was also dismissed in favor of the assessee due to procedural irregularity. The controversy over CENVAT credit on Customs House Agents (CHA) services post-clearance remained inconclusive, with insufficient evidence to determine eligibility. The appeal was dismissed, answering substantial questions of law 1 and 2 against the Revenue and in favor of the assessee, with no costs awarded. Case-Laws Central Excise Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404003