https://www.taxtmi.com/caselaws?id=176095 CENVAT input service credit could not be denied merely because the invoice described the assessee's Panvel office rather than the factory, where receipt of the service was undisputed and the service was not used in a disqualifying manner. The invoice defect was treated as a procedural irregularity, and it did not defeat substantive entitlement to credit. On that basis, the denial of credit based only on the invoice description was unsustainable, and the assessee was found entitled to the input service credit with consequential relief. en-us Tue, 18 Dec 2012 00:00:00 +0530 Sat, 12 Dec 2015 09:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176095 CENVAT input service credit could not be denied merely because the invoice described the assessee's Panvel office rather than the factory, where receipt of the service was undisputed and the service was not used in a disqualifying manner. The invoice defect was treated as a procedural irregularity, and it did not defeat substantive entitlement to credit. On that basis, the denial of credit based only on the invoice description was unsustainable, and the assessee was found entitled to the input service credit with consequential relief. Case-Laws Service Tax Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176095