2017 (2) TMI 1555

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rom 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hority granted registration of the new address in the month of Dec/12. Lawfully the registration shall be treated to have been granted from date of application for registration of premises made to the authority stating change of address. Appellant also filed copy of ST-1 in support of the above contentions and says that apart from the application, it was also informed to the authority by an applic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X