Cenvat Credit cannot be denied merely for Clerical/typographical error

Hindustan Zinc Ltd. Vs Commissioner (Appeals), Central Excise & Central Goods And Service Tax (CESTAT Delhi)

The issue to be adjudicated herein is as to whether the Cenvat Credit availed of Service Tax paid is liable to be denied being availed on the following grounds:–

(i) Performa invoices

(ii) Invoices issued in the name of Head Office instead of factory unit;

(iii) Invoices issued by Rampal Sahu in contravention of Rule 9(1) of the Cenvat Credit Rules, 2004, and

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