https://www.taxtmi.com/caselaws?id=785683 Cenvat credit on input services could not be denied merely because it was not routed through input service distributor registration where records showed the services were used in relation to manufacture of dutiable final products and in job-work operations. The tribunal treated the non-registration as a procedural lapse, and held that a substantive credit benefit cannot be refused when the factual nexus and supporting records are available. On limitation and penalty, prior audits and departmental scrutiny showed awareness of the unit structure and service use, so suppression of facts or wilful misstatement was not established. The extended period and penalty were therefore unsustainable. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785683 Cenvat credit on input services could not be denied merely because it was not routed through input service distributor registration where records showed the services were used in relation to manufacture of dutiable final products and in job-work operations. The tribunal treated the non-registration as a procedural lapse, and held that a substantive credit benefit cannot be refused when the factual nexus and supporting records are available. On limitation and penalty, prior audits and departmental scrutiny showed awareness of the unit structure and service use, so suppression of facts or wilful misstatement was not established. The extended period and penalty were therefore unsustainable. Case-Laws Central Excise Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785683