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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