https://www.taxtmi.com/forum/issue?id=106436 Cenvat credit is available only after receipt of goods or services and is claimable by the entity that receives the goods; an invoice naming a firm as consignee or showing a delivery address enables that firm to take credit, whereas the billing address alone does not establish entitlement if the goods are not received there. en-us Fri, 17 Jan 2014 10:51:03 +0530 Thu, 23 Jan 2025 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106436 Cenvat credit is available only after receipt of goods or services and is claimable by the entity that receives the goods; an invoice naming a firm as consignee or showing a delivery address enables that firm to take credit, whereas the billing address alone does not establish entitlement if the goods are not received there. Discussion-Forum Central Excise Fri, 17 Jan 2014 10:51:03 +0530 https://www.taxtmi.com/forum/issue?id=106436