𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗗𝗲𝗻𝗶𝗮𝗹 𝗕𝗮𝘀𝗲𝗱 𝗼𝗻 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗡𝗮𝗺𝗲 📢 The Tribunal held: "Credit cannot be denied solely because invoices bear the vehicle owner's name; this is a procedural infraction that does not justify credit disallowance."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. United India Insurance Company Ltd 𝗜𝘀𝘀𝘂𝗲: Can credit be disallowed if invoices list the vehicle owner’s name instead of the assessee’s? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: CENVAT credit was disallowed for service tax on motor vehicle repairs, as invoices listed the names of vehicle owners rather than the appellant.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that listing the vehicle owner’s name on invoices is a procedural issue and does not justify denying CENVAT credit, as the appellant is otherwise eligible. The Commissioner (Appeals) correctly allowed credit, and the refund was sanctioned. The appeal was allowed, dismissing the Department's appeal.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. United India Insurance Company Ltd vs. Commissioner of GST and Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 40613 of 2013 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 26 October 2023 📜 This ruling confirms that procedural infractions on invoices, like naming the vehicle owner, do not justify CENVAT credit denial.