https://www.taxtmi.com/caselaws?id=792241 Cenvat credit cannot be denied where the services were actually received and service tax was paid, merely because the invoices contained procedural defects. Absence of registration details, mismatch of address between head office and branch, issuance of invoices before registration, and non-compliance with the input service distributor mechanism were treated as curable lapses. Where the same legal entity received and used the services in business, such technical irregularities did not defeat substantive entitlement to credit. Denial of credit on these grounds alone was therefore not sustainable, and the assessee remained entitled to the credit. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792241 Cenvat credit cannot be denied where the services were actually received and service tax was paid, merely because the invoices contained procedural defects. Absence of registration details, mismatch of address between head office and branch, issuance of invoices before registration, and non-compliance with the input service distributor mechanism were treated as curable lapses. Where the same legal entity received and used the services in business, such technical irregularities did not defeat substantive entitlement to credit. Denial of credit on these grounds alone was therefore not sustainable, and the assessee remained entitled to the credit. Case-Laws Service Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792241