https://www.taxtmi.com/caselaws?id=339465 Cenvat credit cannot be denied on a mere technical objection where the job worker paid service tax and issued debit notes instead of invoices. The governing principle is that substance prevails over form, so actual tax payment is sufficient even if the charging document is questioned. Credit also cannot be refused on the ground that the service tax was allegedly not payable, because entitlement turns on tax actually paid. Where the credit was validly taken and the goods were exported, refund under Rule 5 of the Cenvat Credit Rules is available. en-us Tue, 07 Feb 2017 00:00:00 +0530 Tue, 28 Feb 2017 11:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339465 Cenvat credit cannot be denied on a mere technical objection where the job worker paid service tax and issued debit notes instead of invoices. The governing principle is that substance prevails over form, so actual tax payment is sufficient even if the charging document is questioned. Credit also cannot be refused on the ground that the service tax was allegedly not payable, because entitlement turns on tax actually paid. Where the credit was validly taken and the goods were exported, refund under Rule 5 of the Cenvat Credit Rules is available. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339465