https://www.taxtmi.com/caselaws?id=391849 Cenvat credit could not be denied solely because invoices carried handwritten serial numbers or because the service tax registration number was missing or overwritten. Rule 4A(1) of the Service Tax Rules, 1994 and Rule 11 of the Central Excise Rules, 2002 require invoices to be serially numbered and to contain prescribed particulars, but do not insist on pre-printed serial numbers. Those defects were treated as procedural, while the decisive issue remained whether service tax had actually been paid on the disputed invoices. As that factual aspect had not been conclusively examined, the matter was remanded for fresh adjudication. en-us Fri, 07 Feb 2020 00:00:00 +0530 Sat, 08 Feb 2020 07:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391849 Cenvat credit could not be denied solely because invoices carried handwritten serial numbers or because the service tax registration number was missing or overwritten. Rule 4A(1) of the Service Tax Rules, 1994 and Rule 11 of the Central Excise Rules, 2002 require invoices to be serially numbered and to contain prescribed particulars, but do not insist on pre-printed serial numbers. Those defects were treated as procedural, while the decisive issue remained whether service tax had actually been paid on the disputed invoices. As that factual aspect had not been conclusively examined, the matter was remanded for fresh adjudication. Case-Laws Central Excise Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391849