Availability of Cenvat Credit of Service Tax paid on Input Services - Where invoices were issued in the name of unregistered premises

In the instant case the demand was confirmed on the ground that that the address given on the invoices is different from the address which is in the registration certificate issued by the Revenue authorities.

However, the applicant applied for addition of new address in the registration, which was allowed subsequently.

While accepting the arguments of the applicant, honorable tribunal has granted stay. 

(For full text to judgment - visit 2007 -TMI - 2257 - CESTAT, NEW DELHI)