Condition of cenvat credit

[RAM SHARMA]

Dear Experts,

We have two manufacturing unit. We have placed order to our vendor and instruct them to mention their invoice both billing and delivery address. In which address we can take cenvat credit, billing or delivery. Please advice.

Thanks

[Kameshwar Tiwari]

Cenvat Credit is always available after receipt of goods/ services. The credit can be taken where the goods are received.

[SHIVKUMAR SHARMA]

Dear Ram

The Firm whose Name is mentioned in the invoice as Consignee or Delivery at ..... can take cenvat credit.

Thanks with regards

SHIVKUMAR SHARMA

AI Summary

Clarification on Cenvat Credit: Credit should be taken at delivery address where goods are received per invoice details. A query was raised regarding the appropriate address for taking Cenvat credit when a vendor's invoice includes both billing and delivery addresses. Two responses were provided. The first response clarified that Cenvat credit is available upon receipt of goods or services, and credit should be taken at the location where the goods are received. The second response stated that the firm named as the consignee or delivery address on the invoice is eligible to take the Cenvat credit.