https://www.taxtmi.com/caselaws?id=211922 The Tribunal ruled in favor of the appellant, allowing their factory to claim CENVAT Credit of Service Tax paid on input services despite invoices being in the name of the Head Office. The Tribunal emphasized that the appellant's eligibility for the credit should not be hindered by procedural issues and confirmed that the appellant, with only one manufacturing unit and no evidence of other units, was entitled to avail the credit. The decision highlighted the importance of focusing on the substance of the claim rather than procedural technicalities, aligning with precedent decisions. en-us Thu, 15 Dec 2011 00:00:00 +0530 Sat, 02 Jun 2012 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211922 The Tribunal ruled in favor of the appellant, allowing their factory to claim CENVAT Credit of Service Tax paid on input services despite invoices being in the name of the Head Office. The Tribunal emphasized that the appellant's eligibility for the credit should not be hindered by procedural issues and confirmed that the appellant, with only one manufacturing unit and no evidence of other units, was entitled to avail the credit. The decision highlighted the importance of focusing on the substance of the claim rather than procedural technicalities, aligning with precedent decisions. Case-Laws Central Excise Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211922