https://www.taxtmi.com/caselaws?id=345299 Cenvat credit cannot be denied merely because invoices omit the service tax registration number, do not name the input service distributor, or show banking and financial service documents in the Chennai office's name. The Tribunal treated these as rectifiable clerical defects and held that, once tax payment by the service provider is accepted, such documentation lapses do not by themselves negate credit. It also applied the Board's clarification that banking and other financial service invoices need not state the service receiver's address, and similar relaxation applies to input service distributors. The credit denial was therefore unsustainable and the assessee was entitled to the disputed credit. en-us Wed, 31 May 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345299 Cenvat credit cannot be denied merely because invoices omit the service tax registration number, do not name the input service distributor, or show banking and financial service documents in the Chennai office's name. The Tribunal treated these as rectifiable clerical defects and held that, once tax payment by the service provider is accepted, such documentation lapses do not by themselves negate credit. It also applied the Board's clarification that banking and other financial service invoices need not state the service receiver's address, and similar relaxation applies to input service distributors. The credit denial was therefore unsustainable and the assessee was entitled to the disputed credit. Case-Laws Service Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345299