https://www.taxtmi.com/forum/issue?id=111972 Centralized registration after merging branches does not preclude utilization of CENVAT credit recorded in branch books but omitted from the centralized ST-3 return; non mention of the branch is treated as a procedural lapse and credit may be availed subject to regularisation and supporting documentation, with cited case law favoring the assessee. en-us Thu, 25 May 2017 20:15:54 +0530 Thu, 23 Jan 2025 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111972 Centralized registration after merging branches does not preclude utilization of CENVAT credit recorded in branch books but omitted from the centralized ST-3 return; non mention of the branch is treated as a procedural lapse and credit may be availed subject to regularisation and supporting documentation, with cited case law favoring the assessee. Discussion-Forum Service Tax Thu, 25 May 2017 20:15:54 +0530 https://www.taxtmi.com/forum/issue?id=111972