https://www.taxtmi.com/caselaws?id=441635 The Commissioner (Appeals) upheld the disallowance of the cenvat credit availed by the appellant on invoices not addressed to the registered premises. However, the Tribunal set aside the denial of Cenvat Credit, allowing the appeal, emphasizing that denial based on procedural lapses or curable defects in the invoices was not justified as long as the input services were received, utilized, and properly accounted for. en-us Tue, 08 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441635 The Commissioner (Appeals) upheld the disallowance of the cenvat credit availed by the appellant on invoices not addressed to the registered premises. However, the Tribunal set aside the denial of Cenvat Credit, allowing the appeal, emphasizing that denial based on procedural lapses or curable defects in the invoices was not justified as long as the input services were received, utilized, and properly accounted for. Case-Laws Service Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441635