https://www.taxtmi.com/caselaws?id=786327 Entitlement to Cenvat credit was confirmed where the recipient produced evidence that service tax on input services was paid and the service provider's registration number was available on record, notwithstanding its omission on invoices. The tribunal treated the non mentioning of the provider's registration as a procedural irregularity attributable to the service provider and held that such procedural lapses cannot defeat the recipient's substantive right to credit; consequence: cenvat credit allowed and the impugned order set aside with consequential relief. en-us Tue, 03 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786327 Entitlement to Cenvat credit was confirmed where the recipient produced evidence that service tax on input services was paid and the service provider's registration number was available on record, notwithstanding its omission on invoices. The tribunal treated the non mentioning of the provider's registration as a procedural irregularity attributable to the service provider and held that such procedural lapses cannot defeat the recipient's substantive right to credit; consequence: cenvat credit allowed and the impugned order set aside with consequential relief. Case-Laws Service Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786327