Whether input tax credit can be denied due to mistakes in the particulars of an invoice, such as missing signature, address, registration number, etc. ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that out of the total amount of INR 5,41,352/- that has been rejected on account of missing details on the invoices mainly relates t.....
Issue Favourable to Tax Payer ?:- yes
Held - It is observed that certain invoices were computer generated, which did not have the signature. We find that various Benches of the CESTAT h.....
Issue Favourable to Tax Payer ?:- yes
Held - The first ground for denying the credit is that the invoices are addressed to the Mettur Plant-II and not to the address of the appellant at.....
