https://www.taxtmi.com/caselaws?id=293594 The Tribunal set aside the disallowance of Cenvat credit and penalty imposed on the appellant under Rule 14 of Cenvat Credit Rules, 2004 and Section 73 of Finance Act, 1994. The Tribunal emphasized that registration is not a prerequisite for availing Cenvat credit, highlighting the appellant's compliance with the Cenvat Credit Rules, 2004. It criticized the adjudicating authority for overlooking the appellant's tax liability discharge on 'output service,' which warranted credit availment. The denial of credit based solely on non-registration was deemed legally unsustainable, leading to the appeal being allowed. en-us Wed, 28 Aug 2019 00:00:00 +0530 Sat, 20 Feb 2021 09:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293594 The Tribunal set aside the disallowance of Cenvat credit and penalty imposed on the appellant under Rule 14 of Cenvat Credit Rules, 2004 and Section 73 of Finance Act, 1994. The Tribunal emphasized that registration is not a prerequisite for availing Cenvat credit, highlighting the appellant's compliance with the Cenvat Credit Rules, 2004. It criticized the adjudicating authority for overlooking the appellant's tax liability discharge on 'output service,' which warranted credit availment. The denial of credit based solely on non-registration was deemed legally unsustainable, leading to the appeal being allowed. Case-Laws Service Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293594