https://www.taxtmi.com/caselaws?id=771723 The SC/Tribunal ruled partially in favor of the appellant, allowing Cenvat Credit on input services despite lacking formal ISD registration. The court rejected credit claims for Swachh Bharat and Krishi Kalyan Cesses, ordering their recovery with interest. Penalties were dropped, recognizing the appellant's bona fide claim based on functional compliance and existing precedents. The decision emphasized substance over procedural technicalities in tax credit interpretation. en-us Tue, 20 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771723 The SC/Tribunal ruled partially in favor of the appellant, allowing Cenvat Credit on input services despite lacking formal ISD registration. The court rejected credit claims for Swachh Bharat and Krishi Kalyan Cesses, ordering their recovery with interest. Penalties were dropped, recognizing the appellant's bona fide claim based on functional compliance and existing precedents. The decision emphasized substance over procedural technicalities in tax credit interpretation. Case-Laws Service Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771723