https://www.taxtmi.com/caselaws?id=444647 Cenvat credit was treated as admissible on MS Angles, MS Beams and similar steel items used inside the factory to fabricate support structures needed for installation and functioning of plant and machinery. A clerical invoice error showing the head office address instead of the factory address was held insufficient to defeat credit where receipt and use were not disputed. Credit on GTA services was also allowed because the transporter was not required to mention a service tax registration number on the invoice, and reverse charge liability rested with the recipient. On these principles, the confirmed demand, interest and penalties were found unsustainable. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444647 Cenvat credit was treated as admissible on MS Angles, MS Beams and similar steel items used inside the factory to fabricate support structures needed for installation and functioning of plant and machinery. A clerical invoice error showing the head office address instead of the factory address was held insufficient to defeat credit where receipt and use were not disputed. Credit on GTA services was also allowed because the transporter was not required to mention a service tax registration number on the invoice, and reverse charge liability rested with the recipient. On these principles, the confirmed demand, interest and penalties were found unsustainable. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444647