https://www.taxtmi.com/caselaws?id=352506 CENVAT credit cannot be denied merely because an invoice shows the recipient's unregistered premises address instead of its registered address, so long as the service was received, accounted for, and the invoice otherwise contains the particulars required by the CENVAT Credit Rules and Service Tax Rules. Credit disputes based on invoices bearing the erstwhile name after merger were not disturbed in writ proceedings and were left to be tested in the statutory appeal. A similar approach was taken for invoices relating to the period before separate service tax registration, which was treated as a live issue requiring adjudication and did not justify waiver of the statutory pre-deposit. en-us Mon, 20 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352506 CENVAT credit cannot be denied merely because an invoice shows the recipient's unregistered premises address instead of its registered address, so long as the service was received, accounted for, and the invoice otherwise contains the particulars required by the CENVAT Credit Rules and Service Tax Rules. Credit disputes based on invoices bearing the erstwhile name after merger were not disturbed in writ proceedings and were left to be tested in the statutory appeal. A similar approach was taken for invoices relating to the period before separate service tax registration, which was treated as a live issue requiring adjudication and did not justify waiver of the statutory pre-deposit. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352506