https://www.taxtmi.com/caselaws?id=33952 Cenvat credit of service tax cannot be denied solely because the input service distributor was unregistered and the registration number was omitted from invoices. Where receipt of the services is undisputed and the omission is only a procedural lapse in invoice particulars, the requirement in the proviso to Rule 9(2) cannot defeat substantive credit entitlement. The document states that the lapse arose during implementation of the input service distributor mechanism and did not affect the underlying eligibility to credit, so the credit was allowed to the assessee. en-us Tue, 27 Jan 2009 00:00:00 +0530 Mon, 17 May 2010 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33952 Cenvat credit of service tax cannot be denied solely because the input service distributor was unregistered and the registration number was omitted from invoices. Where receipt of the services is undisputed and the omission is only a procedural lapse in invoice particulars, the requirement in the proviso to Rule 9(2) cannot defeat substantive credit entitlement. The document states that the lapse arose during implementation of the input service distributor mechanism and did not affect the underlying eligibility to credit, so the credit was allowed to the assessee. Case-Laws Service Tax Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33952