change in registration certificate in ST -2

[BAL KRISHAN GARG]

Dear All Members ,

My client A has duly registered with service tax department . He was availing cenvat  credit on input . He has changed his office from one place to another but did'nt apply for change in the certificate from the service tax department about his address . Now the question is is there any provision to apply for such change which is late now ? what are the penalty provisions for the same ? As he is claiming CENVAT credit on input and the invoices on which such CENVAT to be taken were duly addresed on the old one , is the dept. can deny for such CENVAT credit ? He want to make address change in the certificate with older date .Is there any solution to the problem so the address can be change with the new one and with effect from the older date so there will be no problem in claiming the CENVAT CREDIT.

I will be highly oblidged .

Thanking you ,

BAL KRISHAN GARG 

[Rama Krishana]

Maximum penalty for failure to get address changed is Rs. 10,000/- as residual penalty. In my view, department should not deny the benefit of Cenvat Credit merely on the ground that assessee failed to get its address updated in the service tax registration form.

AI Summary

Failure to Update Address May Lead to Rs. 10,000 Penalty but Shouldn't Affect CENVAT Credit Claims A client, registered with the service tax department and availing CENVAT credit on inputs, relocated their office but did not update the address on their registration certificate. They are concerned about the implications of this oversight, specifically regarding penalties and the potential denial of CENVAT credit due to invoices being addressed to the old location. A response indicates that the maximum penalty for not updating the address is Rs. 10,000. It is suggested that the department should not deny CENVAT credit solely because the address was not updated in the registration form.