Cenvat credit cannot be denied for invoice name mismatch where services were received and tax was paid.

Cenvat credit could not be denied merely because the invoices were issued in the name of the head office when the services were admittedly received by the assessee and service tax had been paid on those services. The invoice nomenclature was treated as a technical irregularity that did not defeat substantive entitlement to credit. The assessee was therefore entitled to avail the credit.

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Issues: Whether Cenvat credit could be denied merely because the invoices were issued in the name of the assessee's head office, when the services were received by the assessee and service tax had been paid thereon.

Analysis: The only ground for denial was the name in which the invoices stood. It was undisputed that the services had been received by the assessee and that service tax had been duly paid on those services. In such circumstances, the invoice being in the name of the head office was treated as a technical irregularity insufficient to defeat the substantive entitlement to credit.

Conclusion: The assessee was entitled to take Cenvat credit despite the invoices being in the name of the head office.

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