https://www.taxtmi.com/caselaws?id=466738 The text clarifies that where input service credit is otherwise admissible and documentary records allow verification, failure to obtain Input Service Distributor registration and non-distribution of common input service credit under the Cenvat regime constitute curable procedural lapses rather than forfeiture of entitlement; accordingly admissible Cenvat credit may be allowed subject to verification of records and eligibility and any consequential adjustments to revenue neutrality. The note treats the ISD registration requirement as procedural and confirms that post-registration or statutory transfer mechanisms can remedy the lapse without defeating substantive credit rights. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 18 Feb 2026 20:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466738 The text clarifies that where input service credit is otherwise admissible and documentary records allow verification, failure to obtain Input Service Distributor registration and non-distribution of common input service credit under the Cenvat regime constitute curable procedural lapses rather than forfeiture of entitlement; accordingly admissible Cenvat credit may be allowed subject to verification of records and eligibility and any consequential adjustments to revenue neutrality. The note treats the ISD registration requirement as procedural and confirms that post-registration or statutory transfer mechanisms can remedy the lapse without defeating substantive credit rights. Case-Laws Central Excise Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466738