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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Refund of unutilized Cenvat credit - invoices do not contain PAN ...


Cenvat credit refund approved despite invoice errors; minor mistakes like incorrect addresses deemed rectifiable.

April 4, 2018

Case Laws     Service Tax     AT

Refund of unutilized Cenvat credit - invoices do not contain PAN based registration number - invoices having wrong address - the mistakes committed on the said invoices were of minor nature, such as mistake of writing sector number or addresses etc. and they were rectifiable - credit allowed - AT

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