Minimum invoice particulars for Cenvat Credit: allowance where core details are present even if full particulars are missing.
Rule 9 permits Cenvat Credit when invoices contain prescribed minimum particulars; successive amendments expanded required core items to include duty or service tax details, description of goods or service, assessable value, name and address of factory/warehouse/dealer premises or service provider, and ultimately the Central Excise or Service Tax registration number of the invoice issuer.

Cenvat credit minimum invoice particulars must be present to permit credit when full document particulars are absent.
Cenvat credit is allowable under the proviso when invoices lacking full prescribed particulars nonetheless contain specified minimum particulars. These minimums initially included details of duty or service tax, description of goods or taxable service, assessable value, and name and address of the factory, warehouse or provider; later amendments broadened address references to dealers' premises and ultimately added the Central Excise or Service Tax registration number of the invoice issuer while retaining the other minimum elements.

Interconnection service tax treatment clarified: IUC charges are not taxable under the revised telecommunication service definition.
Interconnection service between telegraph authorities enabling subscriber connectivity is outside service tax for IUC charges; a CBEC circular clarifies IUC are not taxable, relying on the forthcoming expanded definition of telecommunication service to be incorporated into the statute.