https://www.taxtmi.com/caselaws?id=390754 Cenvat credit could not be denied where labour service was actually received and used in manufacture, because the service provider's classification of the service under a different head did not affect the recipient's entitlement. The provider's registration or description of the service in another category was held immaterial to the credit claim. An incorrect address in the invoices also could not justify denial when receipt and use of service were undisputed, and that objection was outside the scope of the show cause notice. The assessee was therefore entitled to relief. en-us Fri, 08 Nov 2019 00:00:00 +0530 Sat, 11 Jan 2020 06:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390754 Cenvat credit could not be denied where labour service was actually received and used in manufacture, because the service provider's classification of the service under a different head did not affect the recipient's entitlement. The provider's registration or description of the service in another category was held immaterial to the credit claim. An incorrect address in the invoices also could not justify denial when receipt and use of service were undisputed, and that objection was outside the scope of the show cause notice. The assessee was therefore entitled to relief. Case-Laws Central Excise Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390754