https://www.taxtmi.com/caselaws?id=434741 CENVAT credit cannot be denied merely because invoices were addressed to a location different from the assessee's registered premises. CESTAT noted that the assessee had produced the registration certificate and supporting material showing services were received from hired premises, and no rule was shown to require the registered address to appear on the invoices as a precondition for credit. Relying on the cited precedent, the Tribunal held that an address mismatch by itself does not disentitle credit where the receipt and use of services are otherwise supported. Denial of CENVAT credit on this ground was therefore unsustainable. en-us Wed, 22 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 08:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434741 CENVAT credit cannot be denied merely because invoices were addressed to a location different from the assessee's registered premises. CESTAT noted that the assessee had produced the registration certificate and supporting material showing services were received from hired premises, and no rule was shown to require the registered address to appear on the invoices as a precondition for credit. Relying on the cited precedent, the Tribunal held that an address mismatch by itself does not disentitle credit where the receipt and use of services are otherwise supported. Denial of CENVAT credit on this ground was therefore unsustainable. Case-Laws Service Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434741