https://www.taxtmi.com/caselaws?id=75682 Service tax credit could not be denied on the technical ground that input-service invoices were issued in the name of a centrally registered head office or another branch, where receipt and utilisation of the services were undisputed; the procedural defect did not defeat substantive credit. Credit on mobile phone services was also upheld because entitlement had already been settled by Tribunal precedent and required no fresh reconsideration. On both issues, the Revenue's objections failed and the assessee's input credit was sustained. en-us Tue, 28 Jul 2009 00:00:00 +0530 Wed, 05 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75682 Service tax credit could not be denied on the technical ground that input-service invoices were issued in the name of a centrally registered head office or another branch, where receipt and utilisation of the services were undisputed; the procedural defect did not defeat substantive credit. Credit on mobile phone services was also upheld because entitlement had already been settled by Tribunal precedent and required no fresh reconsideration. On both issues, the Revenue's objections failed and the assessee's input credit was sustained. Case-Laws Service Tax Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75682