https://www.taxtmi.com/caselaws?id=387666 Cenvat credit could not be denied where the assessee had actually received the input services and revised statutory returns reflected the corrected billing arrangement. The Tribunal treated the revised ST-3 returns and supporting ledger entries as operative records, and rejected the inference that credit was invalid merely because they differed from the original returns. It also held that discrepancies in the service provider's name or address on invoices were curable when the provider's identity was otherwise ascertainable and tax payment, receipt of services, and substantive credit conditions were not in dispute. The denial of credit and consequential service tax demand were set aside. en-us Wed, 23 Oct 2019 00:00:00 +0530 Sat, 31 Oct 2020 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387666 Cenvat credit could not be denied where the assessee had actually received the input services and revised statutory returns reflected the corrected billing arrangement. The Tribunal treated the revised ST-3 returns and supporting ledger entries as operative records, and rejected the inference that credit was invalid merely because they differed from the original returns. It also held that discrepancies in the service provider's name or address on invoices were curable when the provider's identity was otherwise ascertainable and tax payment, receipt of services, and substantive credit conditions were not in dispute. The denial of credit and consequential service tax demand were set aside. Case-Laws Service Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387666