https://www.taxtmi.com/caselaws?id=457324 Administrative delay in recording an amended registration address did not defeat entitlement to Cenvat credit where the assessee had duly filed the amendment application and the factual basis for the change was undisputed. The credit claim on invoices issued after the amendment request could not be denied merely because the registration records were updated later by the department. The operative principle is that formal updation of registration particulars is not decisive when the amendment was already sought and accepted on the same factual basis. en-us Thu, 23 Feb 2017 00:00:00 +0530 Mon, 16 Sep 2024 20:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457324 Administrative delay in recording an amended registration address did not defeat entitlement to Cenvat credit where the assessee had duly filed the amendment application and the factual basis for the change was undisputed. The credit claim on invoices issued after the amendment request could not be denied merely because the registration records were updated later by the department. The operative principle is that formal updation of registration particulars is not decisive when the amendment was already sought and accepted on the same factual basis. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457324