𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝗻𝗱 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗣𝗮𝗿𝘁𝗶𝗰𝘂𝗹𝗮𝗿𝘀 📢 The Tribunal held: "Even if duty-paying documents do not include all particulars but contain essential details like service tax paid, description of services, and address, credit cannot be denied."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Reliance HR Services Private Limited 𝗜𝘀𝘀𝘂𝗲: Was the availing of Cenvat credit on invoices from unregistered premises valid? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Engaged in manpower recruitment and coaching services. Credit was disallowed on invoices from unregistered locations.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that receiver registration on invoices is not mandatory under Rule 4A of the Service Tax Rules and Rule 9(1) of the Cenvat Credit Rules. Credit cannot be denied if invoices contain essential details. Non-registration of premises is a procedural lapse. The appeal was allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Reliance HR Services Private Limited vs. Assistant Commissioner of Service Tax, New Delhi 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 50270 of 2017 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 May 2023 📜 This ruling affirms that minor procedural lapses on invoices do not invalidate the entitlement to Cenvat credit.