2017 (2) TMI 1555 - AT - Service Tax

Denial of Cenvat credit arising on the basis of the invoices raised on the new address - Revenue supports the adjudication and says that from the date of change of address recorded by the authority appellant was recognized, shall get benefit of law from that date but not from the date of application - HELD THAT - When the application filed by the appellant is not in dispute, delay by the department to record the change of address shall not debar the appellant to Cenvat credit arose in terms of invoices issued to it after the date of application for amendment of registration showing the new address. Entertainment of the amendment application aforesaid in the month of Dec/12 proves that the basis of the consideration by the authority was Form ST-1. Once the basis is not in dispute by the department, appellant cannot be denied benefit of Cenvat credit arose in terms of the invoices depicting new address of appellant. In the result, appeal is allowed.

Summary

The appellant's request for a change of address was delayed by the authority, but the registration should be treated as granted from the date of application. The appellant is entitled to Cenvat credit from the date of application for amendment of registration, not from the date the change of address was recorded by the authority. The appeal is allowed.