https://www.taxtmi.com/caselaws?id=765145 CESTAT NEW DELHI allowed the appeal regarding wrongly disallowed Cenvat credit for input services. The tribunal held that Cenvat credit scheme benefits cannot be denied on technical or procedural grounds. The appellate authority erred in rejecting manually maintained Service Tax Payable and Credit Registers despite proper authorization and monthly signatures, as no mandatory electronic maintenance requirement exists. Typographical errors in challan numbers in the show cause notice and audit report, committed by the department, cannot justify credit disallowance when substantial evidence supports the claim. The tribunal emphasized that procedural mistakes should not hinder legitimate Cenvat credit entitlement. en-us Fri, 24 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 10:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765145 CESTAT NEW DELHI allowed the appeal regarding wrongly disallowed Cenvat credit for input services. The tribunal held that Cenvat credit scheme benefits cannot be denied on technical or procedural grounds. The appellate authority erred in rejecting manually maintained Service Tax Payable and Credit Registers despite proper authorization and monthly signatures, as no mandatory electronic maintenance requirement exists. Typographical errors in challan numbers in the show cause notice and audit report, committed by the department, cannot justify credit disallowance when substantial evidence supports the claim. The tribunal emphasized that procedural mistakes should not hinder legitimate Cenvat credit entitlement. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765145