The CESTAT, Mumbai in the case of M/s. Tata AIG General Insurance Co. Ltd. v. Commissioner of Service Tax, Mumbai [Service Tax Appeal No. 85359 of 2017 and 85635 of 2021 dated November 08, 2023] allowed the appeal and held that Credit cannot be denied due to incorrect description of Service on invoices when the recipient who had paid the required Service Tax through the service receiver to avail the input services.
Source a2ztaxcorp
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