https://www.taxtmi.com/caselaws?id=388537 Cenvat credit on input services cannot be denied for a mere technical defect in the invoice address or because the services were received at an additional premises that was not separately registered, where receipt, accounting, and utilisation of the services are established. Rule 9(2) of the Cenvat Credit Rules, 2004 permits credit if the document contains the essential particulars and the authority is satisfied that the services were actually received and accounted for. On that basis, the denial of credit was held unsustainable and the order allowing credit was upheld. en-us Mon, 24 Jun 2019 00:00:00 +0530 Mon, 18 Nov 2019 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388537 Cenvat credit on input services cannot be denied for a mere technical defect in the invoice address or because the services were received at an additional premises that was not separately registered, where receipt, accounting, and utilisation of the services are established. Rule 9(2) of the Cenvat Credit Rules, 2004 permits credit if the document contains the essential particulars and the authority is satisfied that the services were actually received and accounted for. On that basis, the denial of credit was held unsustainable and the order allowing credit was upheld. Case-Laws Service Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388537