https://www.taxtmi.com/caselaws?id=269184 Cenvat credit could not be denied merely because the invoices were issued in the name of the head office when the services were admittedly received by the assessee and service tax had been paid on those services. The invoice nomenclature was treated as a technical irregularity that did not defeat substantive entitlement to credit. The assessee was therefore entitled to avail the credit. en-us Thu, 01 Jan 2015 00:00:00 +0530 Thu, 10 Dec 2015 08:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269184 Cenvat credit could not be denied merely because the invoices were issued in the name of the head office when the services were admittedly received by the assessee and service tax had been paid on those services. The invoice nomenclature was treated as a technical irregularity that did not defeat substantive entitlement to credit. The assessee was therefore entitled to avail the credit. Case-Laws Service Tax Thu, 01 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269184