https://www.taxtmi.com/caselaws?id=240775 CENVAT credit should not be denied on a purely technical defect where debit notes and annexures, read together, contain the required particulars and the receipt and use of the input service are otherwise established. The document requirements under the Service Tax and CENVAT rules are meant to verify tax payment and service receipt, not to impose a rigid single-page format. Centralised registration of the office handling billing and accounting is sufficient where the service tax rules permit it, and individual premises used to render services do not need separate registration. On that basis, the credit objection and related demand and penalty were unsustainable. en-us Tue, 16 Jul 2013 00:00:00 +0530 Wed, 11 Dec 2013 09:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240775 CENVAT credit should not be denied on a purely technical defect where debit notes and annexures, read together, contain the required particulars and the receipt and use of the input service are otherwise established. The document requirements under the Service Tax and CENVAT rules are meant to verify tax payment and service receipt, not to impose a rigid single-page format. Centralised registration of the office handling billing and accounting is sufficient where the service tax rules permit it, and individual premises used to render services do not need separate registration. On that basis, the credit objection and related demand and penalty were unsustainable. Case-Laws Service Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240775