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Service Tax - Highlights / Catch Notes

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


CENVAT Credit Allowed Despite Minor Procedural Lapses in ISD Invoices; PAN and Address Details Not Mandatory.

March 20, 2017

Case Laws     Service Tax     AT

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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