https://www.taxtmi.com/caselaws?id=459923 Cenvat credit was treated as admissible despite procedural objections where the credit related to services used by different units and could have been routed through the Input Service Distributor mechanism. The Tribunal viewed the issue as one of procedure rather than misuse of ineligible credit, noting that the credit was taken at one location and there was no material showing improper utilisation. It applied the principle that a substantive input credit benefit should not be denied for minor procedural defects, and held the denial of credit, along with the related demand, interest and penalty, unsustainable. en-us Tue, 12 Jul 2016 00:00:00 +0530 Fri, 03 Jan 2025 20:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459923 Cenvat credit was treated as admissible despite procedural objections where the credit related to services used by different units and could have been routed through the Input Service Distributor mechanism. The Tribunal viewed the issue as one of procedure rather than misuse of ineligible credit, noting that the credit was taken at one location and there was no material showing improper utilisation. It applied the principle that a substantive input credit benefit should not be denied for minor procedural defects, and held the denial of credit, along with the related demand, interest and penalty, unsustainable. Case-Laws Service Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459923