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2014 (10) TMI 341 - AT - Service TaxDenial of CENVAT Credit - inputs were issued by the service provider in the name of their head office whereas the credit stands taken by their unit located at Mohali - Held that:- There is otherwise no dispute about the receipt of the service, service tax paid on the same and utilisation of the services. In a nutshell the dispute involves around the invoices being issued in the name of head office instead of being in the name & address of the appellant - procedural violation cannot result in denial of the substantive right of Cenvat credit especially when there is no dispute about the same. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant - Decided in favour of assessee.
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