https://www.taxtmi.com/caselaws?id=462387 The Tribunal allowed the appeal, holding that the appellant was entitled to avail Cenvat Credit on consolidated ISD challans despite procedural non-compliance. The Tribunal found that consolidated challans containing all requisite details were valid for credit purposes, as no specific proforma was prescribed under Rule 4A(2) of Service Tax Rules, 1994. Credit cannot be denied on technical grounds when substantive requirements are met. The Tribunal emphasized that liability for challan irregularities should be fixed on the ISD who distributed credit, not the recipient appellant, especially when no proceedings were initiated against the ISD. The penalty imposed was deleted as unjustified under the circumstances. en-us Mon, 10 Feb 2025 00:00:00 +0530 Wed, 18 Jun 2025 19:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462387 The Tribunal allowed the appeal, holding that the appellant was entitled to avail Cenvat Credit on consolidated ISD challans despite procedural non-compliance. The Tribunal found that consolidated challans containing all requisite details were valid for credit purposes, as no specific proforma was prescribed under Rule 4A(2) of Service Tax Rules, 1994. Credit cannot be denied on technical grounds when substantive requirements are met. The Tribunal emphasized that liability for challan irregularities should be fixed on the ISD who distributed credit, not the recipient appellant, especially when no proceedings were initiated against the ISD. The penalty imposed was deleted as unjustified under the circumstances. Case-Laws Central Excise Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462387