https://www.taxtmi.com/caselaws?id=785026 Whether prior registration is a precondition for claiming Cenvat credit: held that prior registration is not required; Tribunal and HC precedent govern, so credits availed before registration are admissible. Outcome: credit claim upheld. Whether input services used in setting up/erection of immovable property (excluded by amendment w.e.f. 01.04.2011): held that the issue is settled by precedent and that the bulk of credit was availed before the amendment; post-amendment amounts were found not to pertain to excluded construction services. Outcome: challenged disallowances denied; impugned order upheld and Revenue's appeal dismissed. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785026 Whether prior registration is a precondition for claiming Cenvat credit: held that prior registration is not required; Tribunal and HC precedent govern, so credits availed before registration are admissible. Outcome: credit claim upheld. Whether input services used in setting up/erection of immovable property (excluded by amendment w.e.f. 01.04.2011): held that the issue is settled by precedent and that the bulk of credit was availed before the amendment; post-amendment amounts were found not to pertain to excluded construction services. Outcome: challenged disallowances denied; impugned order upheld and Revenue's appeal dismissed. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785026