https://www.taxtmi.com/caselaws?id=388586 Cenvat credit could not be denied merely for incomplete invoice particulars where receipt and use of input services were undisputed, and the disallowance was deleted. Penalty linked to service tax liability disclosed under the VCES declaration was reduced to the remaining disputed amount, while the balance liability already accepted and paid was sustained. A separate penalty under section 77 of the Finance Act, 1994 was set aside because the same default had already attracted penalty under the substantive penalty provision. The document emphasises substantial compliance, the limited effect of technical defects in invoices, and the impropriety of duplicative penal action for the same conduct. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 19 Nov 2019 11:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388586 Cenvat credit could not be denied merely for incomplete invoice particulars where receipt and use of input services were undisputed, and the disallowance was deleted. Penalty linked to service tax liability disclosed under the VCES declaration was reduced to the remaining disputed amount, while the balance liability already accepted and paid was sustained. A separate penalty under section 77 of the Finance Act, 1994 was set aside because the same default had already attracted penalty under the substantive penalty provision. The document emphasises substantial compliance, the limited effect of technical defects in invoices, and the impropriety of duplicative penal action for the same conduct. Case-Laws Service Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388586