Cenvat Credit Refund Denied Due to Missing Invoices, But Procedural Lapses Alone Don't Justify Rejection u/r 4A.

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....Refund claim - Cenvat credit on input services - rejection on the ground that the input credit taken on services against which no invoice or payment challans have been furnished and secondly input credit has been claimed against invoices not in compliance with Rule 4A of the Service Tax Rules - refund cannot be denied merely on procedural lapse.....