https://www.taxtmi.com/caselaws?id=466738 Input Service Distributor registration and distribution of common input service credit under Rule 7 are addressed as procedural requirements where underlying Cenvat credit is otherwise admissible and records allow verification. Rule 7, before later amendments, did not impose a pro rata distribution restriction. Failure to obtain ISD registration or distribute credit does not by itself forfeit eligible input service credit if the irregularity is verifiable and capable of cure. Subsequent registration and credit-transfer mechanisms may also make the lapse revenue neutral where credit admissibility is undisputed. 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 Input Service Distributor registration and distribution of common input service credit under Rule 7 are addressed as procedural requirements where underlying Cenvat credit is otherwise admissible and records allow verification. Rule 7, before later amendments, did not impose a pro rata distribution restriction. Failure to obtain ISD registration or distribute credit does not by itself forfeit eligible input service credit if the irregularity is verifiable and capable of cure. Subsequent registration and credit-transfer mechanisms may also make the lapse revenue neutral where credit admissibility is undisputed. Case-Laws Central Excise Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466738