𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗼𝗻 𝗜𝗻𝗽𝘂𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝘁 𝗨𝗻𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝗣𝗿𝗲𝗺𝗶𝘀𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Registration is not mandatory for availing Cenvat Credit; Rule 6 exclusions apply for input services used in taxable and exempt outputs.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Delhi Metro Rail Corporation Ltd. 𝗜𝘀𝘀𝘂𝗲𝘀:Cenvat Credit can be availed on invoices addressed to unregistered premises, and credit is allowed for both taxable and exempt services.

🔑 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld the Karnataka High Court’s ruling that registration is not required for availing Cenvat Credit. It also confirmed that Rule 6(5) allows credit for input services used for both taxable and exempt services. The appeal was allowed, and the demand for disallowance of credit was set aside.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Delhi Metro Rail Corporation Ltd. Vs Principal Commissioner, Service Tax, Delhi-I 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 February 2023 📜 The judgment confirms centralized registration suffices for Cenvat Credit, and input services used for both taxable and exempt outputs qualify.