https://www.taxtmi.com/caselaws?id=335502 Cenvat credit on input services cannot be denied merely because invoices are issued in the name of the head office or omit some prescribed particulars, where payment of service tax, receipt of the services, and their use are undisputed. Procedural defects in invoicing do not defeat credit when the substantive conditions for availment are satisfied. The position is different from the physical receipt requirement applicable to inputs, and credit may be taken in the factory by a manufacturer even where the head office receives the invoices and follows the relevant procedure. en-us Tue, 20 Sep 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335502 Cenvat credit on input services cannot be denied merely because invoices are issued in the name of the head office or omit some prescribed particulars, where payment of service tax, receipt of the services, and their use are undisputed. Procedural defects in invoicing do not defeat credit when the substantive conditions for availment are satisfied. The position is different from the physical receipt requirement applicable to inputs, and credit may be taken in the factory by a manufacturer even where the head office receives the invoices and follows the relevant procedure. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335502