https://www.taxtmi.com/caselaws?id=438324 The Tribunal upheld the Commissioner (Appeals)' decision in the case, dismissing the Department's appeals on both issues raised. The Department's contention that registration is a prerequisite for availing CENVAT Credit was rejected, citing precedents that absence of registration does not justify denial of credit. Additionally, the Tribunal ruled that premature availment of credit is a procedural lapse but does not invalidate the substantive right to credit if conditions are met. Consequently, the Department's appeals were found to lack merit, and all three appeals were dismissed as not maintainable. en-us Fri, 26 May 2023 00:00:00 +0530 Mon, 29 May 2023 09:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438324 The Tribunal upheld the Commissioner (Appeals)' decision in the case, dismissing the Department's appeals on both issues raised. The Department's contention that registration is a prerequisite for availing CENVAT Credit was rejected, citing precedents that absence of registration does not justify denial of credit. Additionally, the Tribunal ruled that premature availment of credit is a procedural lapse but does not invalidate the substantive right to credit if conditions are met. Consequently, the Department's appeals were found to lack merit, and all three appeals were dismissed as not maintainable. Case-Laws Service Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438324