Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Cenvat Credit | Procedural Invoice Defects (Address Mismatch, Non-ISD Registration) Cannot Deny Credit When Tax Paid & Services Rendered: CESTAT Hyderabad
CESTAT Hyderabad rules that minor invoice irregularities - including incorrect billing address and failure to register as an Input Service Distributor - do not invalidate Cenvat credit if the services were actually received and service tax duly paid. This reinforces the principle that substantive compliance trumps technical non-compliance in tax credit claims, benefiting multi-unit businesses relying on centralized invoicing.