https://www.taxtmi.com/caselaws?id=750990 CENVAT credit cannot be denied merely because the Head Office lacked Input Service Distributor registration or issued documents not strictly in the prescribed ISD format, where the original invoices and records are available and the services were received and used. Procedural non-compliance with ISD requirements is treated as a procedural lapse, not a ground to defeat substantive credit, when entitlement is otherwise established and the credit pertains to a single unit. On that basis, the credit was held admissible despite the registration and documentation defects. en-us Tue, 02 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 09:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750990 CENVAT credit cannot be denied merely because the Head Office lacked Input Service Distributor registration or issued documents not strictly in the prescribed ISD format, where the original invoices and records are available and the services were received and used. Procedural non-compliance with ISD requirements is treated as a procedural lapse, not a ground to defeat substantive credit, when entitlement is otherwise established and the credit pertains to a single unit. On that basis, the credit was held admissible despite the registration and documentation defects. Case-Laws Service Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750990