No denial of Cenvat Credit for mere procedural lapse: CESTAT

M/s D.A. Stuart India Pvt Ltd Vs C.C.G.S.T (CESTAT Mumbai) In the absence of a statutory provision which prescribes that registration is mandatory, the claim of the Appellant cannot be rejected and both the authorities below have committed an error in rejecting the same. In a very recent decision of the Tribunal in the matter of ABM Knowledge Ltd. Vs. Commissioner of Customs, Mumbai Appeal-III, a similar issue has been decided in favour of the assessee and it has been held that non-mentioning of registered premises is only a procedural lapse. At the cost of repetition, it is relevant to menti...