CENVAT Credit Allowed Despite Lack of Centralized Registration; Denial Based on Technicality Deemed Inappropriate.

CENVAT Credit Allowed Despite Lack of Centralized Registration; Denial Based on Technicality Deemed Inappropriate. https://www.taxtmi.com/highlights?id=67597 CENVAT Credit - Availment of credit by Appellant without a centralized registration - It is not a case of the department that on the input services/ invoices, no service tax was paid and there is no dispute about receipt and use of the services, which are the main criteria for allowing Cenvat credit on input service - only on the technical infraction should not be denied. - AT en-us Tue, 10 Jan 2023 09:23:43 +0530 Tue, 10 Jan 2023 09:23:43 +0530 TaxTMI RSS Generator CENVAT Credit Allowed Despite Lack of Centralized Registration; Denial Based on Technicality Deemed Inappropriate. https://www.taxtmi.com/highlights?id=67597 CENVAT Credit - Availment of credit by Appellant without a centralized registration - It is not a case of the department that on the input services/ invoices, no service tax was paid and there is no dispute about receipt and use of the services, which are the main criteria for allowing Cenvat credit on input service - only on the technical infraction should not be denied. - AT Highlights Central Excise Tue, 10 Jan 2023 09:23:43 +0530 https://www.taxtmi.com/highlights?id=67597