https://www.taxtmi.com/caselaws?id=292362 Cenvat credit on service tax paid for renting of immovable property was treated as admissible where the recipient had actually borne and paid the tax, the payment was deposited in the Government account, and no other person had claimed the credit. A challan was accepted as a recognised document under the Cenvat scheme, and a mere mismatch in the name on the payment document was regarded as a technical defect that did not defeat substantive entitlement. The stated principle is that credit should not be denied on nomenclature or minor documentary irregularities when the core requirements of the scheme are satisfied. en-us Fri, 03 May 2019 00:00:00 +0530 Sat, 19 Dec 2020 20:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292362 Cenvat credit on service tax paid for renting of immovable property was treated as admissible where the recipient had actually borne and paid the tax, the payment was deposited in the Government account, and no other person had claimed the credit. A challan was accepted as a recognised document under the Cenvat scheme, and a mere mismatch in the name on the payment document was regarded as a technical defect that did not defeat substantive entitlement. The stated principle is that credit should not be denied on nomenclature or minor documentary irregularities when the core requirements of the scheme are satisfied. Case-Laws Service Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292362