Different Addresses, Registration Of Premises Not Pre Condition For Availing Cenvat Credit: CESTAT

The Mumbai Bench of CESTAT ruled that registration of premises is not a prerequisite for availing CENVAT credit. The tribunal, comprising Suvendu Kumar Pati and Anil G. Shakkarwar, found no allegations that the services were not received or that the input services did not incur service tax. Despite invoices showing different addresses from the registered one, the tribunal stated that CENVAT credit could not be denied for such technical lapses if input services were used for output services. Consequently, the tribunal allowed Shreyas Infotech to avail of Rs. 1,19,19,010 in CENVAT credit.