https://www.taxtmi.com/forum/issue?id=109015 Where a provider with centralized registration changes the address of centralized premises but retains the same service tax registration and moves the capital goods, the assessee must amend registration and seek file transfer; reversal of CENVAT credit on capital goods is not required. Transfer rules for unutilized credit allow carrying forward or transferring CENVAT credit on business shift, supporting transfer of the credit to the new place of business once registration amendment and file-transfer formalities are completed. en-us Mon, 10 Aug 2015 19:51:02 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109015 Where a provider with centralized registration changes the address of centralized premises but retains the same service tax registration and moves the capital goods, the assessee must amend registration and seek file transfer; reversal of CENVAT credit on capital goods is not required. Transfer rules for unutilized credit allow carrying forward or transferring CENVAT credit on business shift, supporting transfer of the credit to the new place of business once registration amendment and file-transfer formalities are completed. Discussion-Forum Service Tax Mon, 10 Aug 2015 19:51:02 +0530 https://www.taxtmi.com/forum/issue?id=109015