https://www.taxtmi.com/caselaws?id=786874 Denial of cenvat credit for non-registration of a zonal office as an input service distributor is treated as a curable procedural irregularity where invoices and payment records establish substantive entitlement to credit; accordingly credit cannot be denied on that ground. Requirement of apportionment under Rule 6 was not sustainable because the show cause notice failed to identify or substantiate any exempted services, so reversal on apportionment grounds was unwarranted. Consequential demands of interest, penalties and invocation of the extended limitation period were unsustainable in the absence of evidence of deliberate evasion or malafide conduct; the impugned order was set aside. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786874 Denial of cenvat credit for non-registration of a zonal office as an input service distributor is treated as a curable procedural irregularity where invoices and payment records establish substantive entitlement to credit; accordingly credit cannot be denied on that ground. Requirement of apportionment under Rule 6 was not sustainable because the show cause notice failed to identify or substantiate any exempted services, so reversal on apportionment grounds was unwarranted. Consequential demands of interest, penalties and invocation of the extended limitation period were unsustainable in the absence of evidence of deliberate evasion or malafide conduct; the impugned order was set aside. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786874