https://www.taxtmi.com/forum/issue?id=117874 Whether Input Tax Credit/CENVAT credit on a purchased vehicle may be denied solely because the supplier's invoice shows the assessee's site office address rather than the registered premise. The assessee, with single registration, purchased a vehicle billed to a site office in another State and claimed credit; the department challenges entitlement on the ground of incorrect invoice address. Tribunal authority (CESTAT Bangalore, Hical Technologies) is recommended for assessing whether such a procedural lapse alone defeats the credit claim. en-us Sat, 26 Mar 2022 08:45:54 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117874 Whether Input Tax Credit/CENVAT credit on a purchased vehicle may be denied solely because the supplier's invoice shows the assessee's site office address rather than the registered premise. The assessee, with single registration, purchased a vehicle billed to a site office in another State and claimed credit; the department challenges entitlement on the ground of incorrect invoice address. Tribunal authority (CESTAT Bangalore, Hical Technologies) is recommended for assessing whether such a procedural lapse alone defeats the credit claim. Discussion-Forum Service Tax Sat, 26 Mar 2022 08:45:54 +0530 https://www.taxtmi.com/forum/issue?id=117874