TMI BlogWrong address of premises on invoicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Wrong address of premises on invoices X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the same jurisdiction. The party has utilized the cenvat credit on the invoices bearing the admin office address. can the assessing officer issue show cause notice for this reason? Please send me the reference of provision if any regarding this issue. Thanks in advance Reply By Mangesh Lokre: The Reply: You may please approach to the Jurisdictional AC/DC of Central Excise & Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quoting the facts made an application. You may take the Cenvat Credit after receiving the order from Jurisdictional AC/DC of Central Excise & Customs, Qutoe the relevant case laws : M/s Coromandel Fertilizers Ltd vs CCE (A) Vishakhapatanam-2009 (239)ELT 99 ( Tri-Banglore) Reply By rishi mohan: The Reply: Sir, Cenvat credit shall be taken and allowed only for the registered office address. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be utilized on the non-registered address mentioned in the invoice. In the above case as the administrative office and registered office are located in the same jurisdiction. An application revealing the facts shall be made to the jurisdictional officer as early as possible. After receiving the confirmation the cenvat credit shall be taken. Reply By manoj gupta: The Reply: every other p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace , other than registed office, must be informed to local sales tax deptt as an additional place of business. So assesse is dealing from his admn office on behalf of registered office and accordingly he can claim cenvat credit on the invoices if name of the organisation is same on the invoice.
Regards.
Manoj Gupta. X X X X Extracts X X X X X X X X Extracts X X X X
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