HomeIndirect TaxesClerical Error in Invoice Number Can’t Deny CENVAT Credit Benefit: CESTAT

Clerical Error in Invoice Number Can’t Deny CENVAT Credit Benefit: CESTAT

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The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that refund of unutilized CENVAT credit cannot be denied merely due to a clerical discrepancy in invoice numbering when the supporting invoices are otherwise available.  The Bench of Dr. Suvendu Kumar Pati (Judicial Member), held that the benefit of Rule 5…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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