https://www.taxtmi.com/caselaws?id=252207 Cenvat credit could not be denied merely because service invoices were issued in the name of the head office rather than the unit claiming the credit. Where receipt of services, payment of service tax, and use of the services were undisputed, the invoicing irregularity was only a procedural lapse and did not defeat substantive entitlement. On that basis, denial of credit was held unjustified and consequential relief followed. en-us Tue, 12 Jun 2012 00:00:00 +0530 Tue, 14 Oct 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252207 Cenvat credit could not be denied merely because service invoices were issued in the name of the head office rather than the unit claiming the credit. Where receipt of services, payment of service tax, and use of the services were undisputed, the invoicing irregularity was only a procedural lapse and did not defeat substantive entitlement. On that basis, denial of credit was held unjustified and consequential relief followed. Case-Laws Service Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252207