https://www.taxtmi.com/caselaws?id=788395 Departmental registration is not a condition precedent for availing Cenvat credit, so credit cannot be denied solely for want of registration. Where taxable and exempted activities coexist, Rule 6 of the Cenvat Credit Rules, 2004 applies and requires separate accounts or compliance with a prescribed reversal option; the correctness of the option exercised and the quantification of liability must be examined on the facts, warranting fresh adjudication in this case. Suppression of the existence of branches and shared input service use supported invocation of the extended period of limitation. en-us Wed, 24 Dec 2025 00:00:00 +0530 Sat, 21 Mar 2026 08:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788395 Departmental registration is not a condition precedent for availing Cenvat credit, so credit cannot be denied solely for want of registration. Where taxable and exempted activities coexist, Rule 6 of the Cenvat Credit Rules, 2004 applies and requires separate accounts or compliance with a prescribed reversal option; the correctness of the option exercised and the quantification of liability must be examined on the facts, warranting fresh adjudication in this case. Suppression of the existence of branches and shared input service use supported invocation of the extended period of limitation. Case-Laws Service Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788395