𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝘃𝗮𝗶𝗹𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Availing CENVAT Credit in advance of payment is a procedural lapse; credit cannot be denied when eligibility is undisputed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Ad2Pro Global Creative Solutions Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Can CENVAT Credit be denied for procedural lapses like non-registration of premises or advance availing before payment? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The respondent, providing advertising services to clients abroad, filed refund claims for unutilized CENVAT Credit (October 2012–June 2013).

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that non-registration of premises does not justify denying input credit, per the Madras High Court. Similarly, advance availing of CENVAT Credit is a procedural lapse and not grounds for denial if eligibility is undisputed. The revenue’s appeal was dismissed, supporting the respondent's claims.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: The Commissioner of Service Tax vs. M/s. Ad2Pro Global Creative Solutions Pvt. Ltd. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 26 May 2023 📜 This decision underscores that procedural lapses, like non-registration or advance credit availing, do not justify denying CENVAT Credit when eligibility is undisputed.