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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

CENVAT credit - procedural lapses - whether credit of Cenvat ...

Service Tax

March 20, 2017

CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable or procedural lapses like non-mention of PAN based registration number, address of service provider etc.? - Procedural lapse, being minor, ignored - credit allowed - AT

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