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TMI Blog2017 (8) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier by issuing the letter which is placed on record. It is a settled law that Cenvat credit should not be denied on mere technicalities - credit allowed - appeal allowed - decided in favor of appellant. - E/23690/2014-SM - Final Order No. 21466/2016 - Dated:- 26-12-2016 - Shri S.S. Garg, Member (J) Shri S.R. Madhava Murthy, Consultant, for the Appellant. Mrs. Ezhilmathi, AR, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t based on invoices not addressed to the appellant and an amount of ₹ 10,032/- being ineligible credit of service tax availed in respect of subscription towards yellow pages, membership of club, water filter servicing and testing charges conducted at customer s premises. At the instance of the audit party, appellant paid service tax along with interest and thereafter realized that they are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in law. He further submitted that the inputs received under the invoice in question are received by the appellant, accounted for and used in the manufacture of finished goods. He further submitted that showing of the door number in the invoice as 242 instead of 424 is a clerical error on the part of the person preparing the invoice, which has gone unnoticed both by the supplier and the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er by issuing the letter which is placed on record. It is a settled law that Cenvat credit should not be denied on mere technicalities. Keeping in view this fact, I am of the opinion that the impugned order to this extent is not sustainable in law and I allow the appeal with consequential relief, if any. (Operative portion of the order was pronounced in open Court on 26-12-2016) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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