https://www.taxtmi.com/caselaws?id=33564 CENVAT credit on GTA services could not be denied merely because the invoice or supplementary invoice omitted the service provider's registration number or related particulars. Rule 9(2) of the CENVAT Credit Rules, 2004 supports credit where the document substantially identifies the provider and evidences tax payment, so strict insistence on registration details was incorrect. Credit also depended on whether the services were actually received, used in or in relation to manufacture, and whether service tax had in fact been paid. As these factual aspects were not fully examined, the matter required fresh reconsideration by the Commissioner (Appeals). en-us Fri, 02 Jan 2009 00:00:00 +0530 Mon, 02 Nov 2009 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33564 CENVAT credit on GTA services could not be denied merely because the invoice or supplementary invoice omitted the service provider's registration number or related particulars. Rule 9(2) of the CENVAT Credit Rules, 2004 supports credit where the document substantially identifies the provider and evidences tax payment, so strict insistence on registration details was incorrect. Credit also depended on whether the services were actually received, used in or in relation to manufacture, and whether service tax had in fact been paid. As these factual aspects were not fully examined, the matter required fresh reconsideration by the Commissioner (Appeals). Case-Laws Service Tax Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33564