Cenvat credit cannot be denied for invoice address defects when receipt, accounting, and use of input services are proven.

Cenvat credit on input services cannot be denied for a mere technical defect in the invoice address or because the services were received at an additional premises that was not separately registered, where receipt, accounting, and utilisation of the services are established. Rule 9(2) of the Cenvat Credit Rules, 2004 permits credit if the document contains the essential particulars and the authority is satisfied that the services were actually received and accounted for. On that basis, the denial of credit was held unsustainable and the order allowing credit was upheld.

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Issues: Whether Cenvat credit on input services could be denied merely because the invoices did not mention the registered address or because the services were received at an additional premises that was not separately registered.

Analysis: The demand was founded on the allegation that the respondent had availed credit on services received at an unregistered floor-premises and on invoices which allegedly did not contain the correct address. The disputed credit related to services used for providing output service, and the receipt, accounting, and utilisation of the input services were not in dispute. The proviso to Rule 9(2) of the Cenvat Credit Rules, 2004 permits credit where the document contains the essential particulars and the authority is satisfied that the services were received and accounted for. The absence of a separately registered additional premises, by itself, was treated as insufficient to deny credit when the substantive conditions for availment were otherwise satisfied.

Conclusion: The denial of Cenvat credit was not justified. Credit could not be rejected solely because the invoices did not show the matching address or because the additional premises had not been separately registered, and the order allowing the credit was upheld.

Ratio Decidendi: Cenvat credit cannot be denied on a mere technical defect in the invoice address or for want of separate registration of an additional premises, where receipt and utilisation of the input services and accounting in the books are established and the substantive requirements of Rule 9 are met.

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