https://www.taxtmi.com/caselaws?id=191614 Rectification is available for mistakes apparent on the face of the record, including clerical omissions and patent numerical errors, where correction does not alter the substantive disposal. An error in the heading of a paragraph, if not consequential, does not justify interference under rectification jurisdiction. The earlier finding was also clarified to confine the adverse observation to Cenvat credit relating to services received by EPC contractors; input services received directly by the assessee for execution of the pipeline project, including Engineering Consultancy, Inspection services, and ROU/ROW consultancy services, remained eligible for Cenvat credit. en-us Wed, 18 Sep 2013 00:00:00 +0530 Sat, 08 Apr 2017 13:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191614 Rectification is available for mistakes apparent on the face of the record, including clerical omissions and patent numerical errors, where correction does not alter the substantive disposal. An error in the heading of a paragraph, if not consequential, does not justify interference under rectification jurisdiction. The earlier finding was also clarified to confine the adverse observation to Cenvat credit relating to services received by EPC contractors; input services received directly by the assessee for execution of the pipeline project, including Engineering Consultancy, Inspection services, and ROU/ROW consultancy services, remained eligible for Cenvat credit. Case-Laws Service Tax Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191614