https://www.taxtmi.com/forum/issue?id=119794 Cenvat credit may be allowed where one registered service unit uses inputs or capital goods invoiced to another unit if the benefiting unit can show the credit relates to its services and the invoice address error was clerical; tribunals have been liberal and GST rectification decisions have been cited. However, separate service registrations create distinct taxable persons despite a common PAN, and this distinction can constrain reliance on PAN identity; evidence and professional representation are important, and non-registration as an ISD has been relied on in some cases. en-us Fri, 28 Mar 2025 11:56:43 +0530 Tue, 15 Apr 2025 17:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119794 Cenvat credit may be allowed where one registered service unit uses inputs or capital goods invoiced to another unit if the benefiting unit can show the credit relates to its services and the invoice address error was clerical; tribunals have been liberal and GST rectification decisions have been cited. However, separate service registrations create distinct taxable persons despite a common PAN, and this distinction can constrain reliance on PAN identity; evidence and professional representation are important, and non-registration as an ISD has been relied on in some cases. Discussion-Forum Service Tax Fri, 28 Mar 2025 11:56:43 +0530 https://www.taxtmi.com/forum/issue?id=119794