Procedural invoice defects not fatal to prima facie Cenvat credit where records show actual use of input services and tax payment.

A procedural defect in invoices did not, on the stated facts, defeat prima facie entitlement to Cenvat credit where the record showed actual use of the input service for the appellant's brands and payment of service tax on the relevant services. The documentary irregularity was treated as non-fatal at the interim stage because the reimbursement trail and surrounding material supported receipt and use of the service. On that basis, waiver of pre-deposit was granted and recovery was stayed pending final adjudication.

---

---

Issues: Whether the defect in the invoices, namely that the intermediary's invoice was not a specified document and the broadcaster's invoice did not show the appellant's name, was fatal to eligibility for Cenvat credit and, consequently, whether pre-deposit should be waived and recovery stayed.

Analysis: The appellant had produced material showing that the advertising timeslots were used for its own brands and that service tax had been paid on the relevant services. The defect pointed out by Revenue was only procedural in the overall factual setting, and the invoices and reimbursement trail indicated actual use of the input service by the appellant. In such circumstances, the documentary irregularity was not treated as conclusive enough to deny the credit at the interim stage, particularly for the purpose of considering waiver of pre-deposit under the Cenvat Credit Rules.

Conclusion: The invoice defect was not held fatal to the appellant's prima facie eligibility for credit at this stage, and waiver of pre-deposit with stay of recovery was granted.

Final Conclusion: The appellant succeeded in obtaining interim protection against recovery, while the appeal remained pending for final adjudication.

Ratio Decidendi: A procedural defect in the invoice does not, by itself, defeat prima facie entitlement to Cenvat credit where the record otherwise shows actual receipt and use of the taxable input service.

---