https://www.taxtmi.com/caselaws?id=420405 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision in favor of the assessee, allowing CENVAT credit on invoices/debit notes issued by Input Service Distributor (ISD) before registration. The Court emphasized that denial of credit based on procedural irregularity was unjustified, following the precedent set by other High Courts. The appeal by the Revenue was dismissed, affirming the assessee's entitlement to the credit despite the pre-registration issuance of invoices/debit notes. en-us Thu, 10 Mar 2022 00:00:00 +0530 Fri, 24 Jun 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420405 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision in favor of the assessee, allowing CENVAT credit on invoices/debit notes issued by Input Service Distributor (ISD) before registration. The Court emphasized that denial of credit based on procedural irregularity was unjustified, following the precedent set by other High Courts. The appeal by the Revenue was dismissed, affirming the assessee's entitlement to the credit despite the pre-registration issuance of invoices/debit notes. Case-Laws Central Excise Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420405