TaxTMI 
TaxTMI 
A company registered in Jaipur providing service of transportation all over india, purchased vehicle in Bihar for transportation. The Invoice contains excise duty with billing as The name of the company and address of their site office at Bihar. The company makes billing from Jaipur and all accounts are maintained in Jaipur itself. Can CENVAT CREDIT be disallowed on this vehicle as the premise address mentioned in the invoice is not of the regiatered premise?
ITC ON CAPITAL GOODD
26 Mar 2022 
10 Replies 
2455 Views Asked by
Input tax credit admissibility where invoice lists non-registered premise; challenge to credit disallowance on address ground.
Whether Input Tax Credit/CENVAT credit on a purchased vehicle may be denied solely because the supplier's invoice shows the assessee's site office address rather than the registered premise. The assessee, with single registration, purchased a vehicle billed to a site office in another State and claimed credit; the department challenges entitlement on the ground of incorrect invoice address. Tribunal authority (CESTAT Bangalore, Hical Technologies) is recommended for assessing whether such a procedural lapse alone defeats the credit claim. (AI Summary)
Whether Input Tax Credit/CENVAT credit on a purchased vehicle may be denied solely because the supplier's invoice shows the assessee's site office address rather than the registered premise. The assessee, with single registration, purchased a vehicle billed to a site office in another State and claimed credit; the department challenges entitlement on the ground of incorrect invoice address. Tribunal authority (CESTAT Bangalore, Hical Technologies) is recommended for assessing whether such a procedural lapse alone defeats the credit claim. (AI Summary)