Procedural lapse in Rule 7 of CCR, 2004 cannot be ground to deny substantial benefits of cenvat credit

India Cements Limited Vs Commissioner of Central Tax, Tirupati-GST (CESTAT Hyderabad) CESTAT Hyderabad held that rule 7 of Cenvat Credit Rules, 2004 (CCR 2004) is just a procedure and procedural lapse cannot be ground to deny the substantial benefit of Cenvat Credit. Facts- M/s. India Cements Limited and all its units, the appellants herein are engaged in the manufacture of cement and clinker. During the course of audit of the accounts of appellants conducted in December 2013, the department observed that the appellants have availed the service tax credit on the basis of ISD challans. From the...