In the instant case the demand was confirmed on the ground that that the address given on the invoices is different from the address which is in the registration certificate issued by the Revenue authorities.

However, the applicant applied for addition of new address in the registration, which was allowed subsequently.

While accepting the arguments of the applicant, honorable tribunal has granted stay. 

(For full text to judgment - visit 2007 -TMI - 2257 - CESTAT, NEW DELHI)

Cenvat credit availability where invoice address differs: provisional stay after registrant added the invoiced address to registration. Availability of Cenvat credit for service tax on input services where invoices bear an address different from the registration certificate depends on whether the registrant subsequently amends registration to include the invoiced address; where such addition was made, the tribunal accepted the contention and granted a provisional stay of the demand.