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CESTAT upheld appellant's entitlement to CENVAT credit despite typographical errors in challan numbers noted in AG Audit report and show cause notice. The Tribunal emphasized that CENVAT credit scheme, being beneficial legislation, cannot be denied on technical grounds. The manually maintained Service Tax Payable and Credit Registers, duly signed by authorized representatives, were deemed valid documentation as no statutory mandate exists for electronic record-keeping. The discrepancy in challan numbers (28067 vs. correct number, and 29936 vs. 29935) were ruled as mere clerical errors. The Tribunal concluded that procedural irregularities cannot override substantive benefits when taxpayer presents adequate supporting evidence. Appeal allowed with CENVAT credit restored.
CESTAT upheld appellant's entitlement to CENVAT credit despite typographical errors in challan numbers noted in AG Audit report and show cause notice. The Tribunal emphasized that CENVAT credit scheme, being beneficial legislation, cannot be denied on technical grounds. The manually maintained Service Tax Payable and Credit Registers, duly signed by authorized representatives, were deemed valid documentation as no statutory mandate exists for electronic record-keeping. The discrepancy in challan numbers (28067 vs. correct number, and 29936 vs. 29935) were ruled as mere clerical errors. The Tribunal concluded that procedural irregularities cannot override substantive benefits when taxpayer presents adequate supporting evidence. Appeal allowed with CENVAT credit restored.
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