https://www.taxtmi.com/caselaws?id=793384 CENVAT credit distributed through an Input Service Distributor cannot be denied to the recipient solely for procedural irregularity where service tax payment, invoices, receipt of service and credit distribution are undisputed. Leadership fees for coordination and integration under a composite turnkey consortium arrangement must be assessed by the arrangement's substance and cannot be selectively attributed to exempt manufacture or supply by dissecting the contract. Consulting Engineer Service qualified for full credit under Rule 6(5) of the CENVAT Credit Rules, 2004 unless exclusively used for exempt goods or services; absent proof of such exclusive use, the demand, interest and penalty could not survive. en-us Fri, 12 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 12:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793384 CENVAT credit distributed through an Input Service Distributor cannot be denied to the recipient solely for procedural irregularity where service tax payment, invoices, receipt of service and credit distribution are undisputed. Leadership fees for coordination and integration under a composite turnkey consortium arrangement must be assessed by the arrangement's substance and cannot be selectively attributed to exempt manufacture or supply by dissecting the contract. Consulting Engineer Service qualified for full credit under Rule 6(5) of the CENVAT Credit Rules, 2004 unless exclusively used for exempt goods or services; absent proof of such exclusive use, the demand, interest and penalty could not survive. Case-Laws Service Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793384