Cenvat Credit : Requirement of registration is procedural; hence, credit cannot be denied to input service distributor even if it is unregistered, provided assessee has maintained all records for verification by revenue

Cenvat Credit : Requirement of registration is procedural; hence, credit cannot be denied to input service distributor even if it is unregistered,

provided assessee has maintained all records for verification by revenue

[2016] 66 taxmann.com 31 (Gujarat)

HIGH COURT OF GUJARAT

Commissioner of Central Excise

v.

Dashion Ltd