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    <title>change in registration certificate in ST -2</title>
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    <description>Failure to update a service tax registration address does not, by itself, disqualify an assessee from claiming CENVAT credit where invoices are in the old address; however, non-notification of the change attracts a residual penalty and the assessee should regularise registration particulars to remove procedural objections to credit claims.</description>
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      <description>Failure to update a service tax registration address does not, by itself, disqualify an assessee from claiming CENVAT credit where invoices are in the old address; however, non-notification of the change attracts a residual penalty and the assessee should regularise registration particulars to remove procedural objections to credit claims.</description>
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