https://www.taxtmi.com/caselaws?id=342927 CENVAT credit on input services used for the assessee's manufacturing business was held admissible despite invoices being in the head office name and the absence of Input Service Distributor registration, because these were procedural requirements and not substantive conditions where receipt and business use were established. Services used at the head office and other locations also qualified as input services under the then prevailing definition since they were connected with the overall business of manufacture, storage and sale. However, credit attributable to trading activity had to be reversed proportionately. Omission of the service provider's registration number on some invoices was likewise treated as a curable procedural defect and not a ground for denial of credit. en-us Mon, 24 Apr 2017 00:00:00 +0530 Tue, 23 May 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342927 CENVAT credit on input services used for the assessee's manufacturing business was held admissible despite invoices being in the head office name and the absence of Input Service Distributor registration, because these were procedural requirements and not substantive conditions where receipt and business use were established. Services used at the head office and other locations also qualified as input services under the then prevailing definition since they were connected with the overall business of manufacture, storage and sale. However, credit attributable to trading activity had to be reversed proportionately. Omission of the service provider's registration number on some invoices was likewise treated as a curable procedural defect and not a ground for denial of credit. Case-Laws Service Tax Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342927