https://www.taxtmi.com/caselaws?id=437389 Cenvat credit cannot be denied merely because input service distributor registration was obtained after the credit invoice when the services were actually received, tax had been paid, and the records allowed verification of the claim. The Tribunal treated the registration requirement as directory in this context, holding that prior ISD registration was a procedural condition and not a substantive bar to credit entitlement. On that basis, the denial of Cenvat credit was unsustainable and the assessee was entitled to relief. en-us Mon, 01 May 2023 00:00:00 +0530 Fri, 05 May 2023 08:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437389 Cenvat credit cannot be denied merely because input service distributor registration was obtained after the credit invoice when the services were actually received, tax had been paid, and the records allowed verification of the claim. The Tribunal treated the registration requirement as directory in this context, holding that prior ISD registration was a procedural condition and not a substantive bar to credit entitlement. On that basis, the denial of Cenvat credit was unsustainable and the assessee was entitled to relief. Case-Laws Service Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437389