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    <title>No denial of Cenvat credit availed on invoices issued in the name of unregistered premises</title>
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    <description>Denial of Cenvat credit solely because invoices named an unregistered branch office is unjustified where the input services were received and used for taxable output services and the registered head office discharged the service tax liability; the invoice address defect is a curable procedural lapse and does not defeat entitlement to Cenvat credit.</description>
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      <description>Denial of Cenvat credit solely because invoices named an unregistered branch office is unjustified where the input services were received and used for taxable output services and the registered head office discharged the service tax liability; the invoice address defect is a curable procedural lapse and does not defeat entitlement to Cenvat credit.</description>
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      <law>Cenvat Credit</law>
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