Denial of CENVAT Credit due to procedural irregularities/lapses is unsustainable

Reliance HR Services Private Limite Vs Assistant Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held that denial of CENVAT Credit due to procedural irregularities/ lapses is unsustainable in law. Substantive benefit cannot be denied due to procedural irregularities/ lapses. Facts- The appellants are registered with service tax department and are engaged in the provision of ‘manpower recruitment agency‘ and ‘commercial training or coaching‘ services. During the course of audit conducted, it was noticed that the appellants have wrongly availed Cenvat credit on input services and...