https://www.taxtmi.com/caselaws?id=441625 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT credit and penalties. It emphasized that credit cannot be denied based solely on discrepancies in service locations and registration addresses. The judgment stressed the importance of focusing on the actual receipt and utilization of services rather than technical breaches. Procedural lapses should not hinder legitimate claims for CENVAT credit when services are duly received and used. en-us Tue, 08 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 08:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441625 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT credit and penalties. It emphasized that credit cannot be denied based solely on discrepancies in service locations and registration addresses. The judgment stressed the importance of focusing on the actual receipt and utilization of services rather than technical breaches. Procedural lapses should not hinder legitimate claims for CENVAT credit when services are duly received and used. Case-Laws Service Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441625