Appellant's Procedural Error in Not Registering as ISD Shouldn't Deny CENVAT Credit on Received Services.

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....CENVAT Credit - the only irregularity committed by the appellant is that the Headquarters of the appellant was not registered as ISD Distributor. This being a procedural irregularity, therefore, cannot be made the basis of denying CENVAT Credit on services received by the appellant - AT....