https://www.taxtmi.com/caselaws?id=209718 Cenvat credit was treated as admissible where the service tax had been paid, the taxable service had been received, and the service was actually used, even though the invoice lacked some particulars required under the service tax invoice rules. The Tribunal noted that a merely technical defect in the document could not defeat credit when the substantive conditions under Rule 9(2) were satisfied, and the contrary denial was based on an incorrect reading of the applicable rule. It also found that suppression, limitation, and penalty were not sustainable on the facts because the record supported a bona fide belief about eligibility and did not establish misdeclaration. en-us Tue, 04 Oct 2011 00:00:00 +0530 Thu, 22 Aug 2013 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209718 Cenvat credit was treated as admissible where the service tax had been paid, the taxable service had been received, and the service was actually used, even though the invoice lacked some particulars required under the service tax invoice rules. The Tribunal noted that a merely technical defect in the document could not defeat credit when the substantive conditions under Rule 9(2) were satisfied, and the contrary denial was based on an incorrect reading of the applicable rule. It also found that suppression, limitation, and penalty were not sustainable on the facts because the record supported a bona fide belief about eligibility and did not establish misdeclaration. Case-Laws Service Tax Tue, 04 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209718