https://www.taxtmi.com/caselaws?id=328369 A bona fide clerical error in an invoice, such as an incorrect branch name, does not justify denial of CENVAT credit where the duty payment particulars are otherwise genuine; the credit was therefore allowed. For the remaining dispute on alleged excess payment, factual verification of supporting invoices was required, so that part was remanded to the original authority for fresh examination with an opportunity of hearing. Penalty was held unsustainable because the dispute was interpretative and there was no finding of mala fides, so the penalty was deleted. en-us Tue, 31 May 2016 00:00:00 +0530 Thu, 02 Jun 2016 12:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328369 A bona fide clerical error in an invoice, such as an incorrect branch name, does not justify denial of CENVAT credit where the duty payment particulars are otherwise genuine; the credit was therefore allowed. For the remaining dispute on alleged excess payment, factual verification of supporting invoices was required, so that part was remanded to the original authority for fresh examination with an opportunity of hearing. Penalty was held unsustainable because the dispute was interpretative and there was no finding of mala fides, so the penalty was deleted. Case-Laws Service Tax Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328369