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

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