Service tax credit availment

[Asked by Guest]

Dear Sir,

Whether availed service tax credit deniable on invoices having same service tax registration number but having different name of same entity,Please explain, thanks and regards.

AI Summary

Service tax credit may be denied where invoices show the same registration number but inconsistent names; documentary evidence can cure errors.
Whether CENVAT credit may be denied where invoices show the same service tax registration number but different names: a registration number is unique and credit may be deniable for one invoice; printing or typographical errors are curable by submitting documentary evidence to the Deputy Commissioner of Service Tax; clarify and rectify inconsistencies early to avoid interest and penalty.