Input credit

Mistake in address doesnt make any difference, please ensure that ST Reg No. is correctly shown.

but in this case departement have conducted Service Tax Audit, where they disallowed the input credit although the ST Reg. No. was correctly quoted

As per the provision of Rule 2 (k) Cenvat Credit of Inputs can be taken only when the goods are received in the factory of the manufacturer or the premises of the OSP. If the invoice contain the Address of the director of the company it impliedly means that the goods have not been received at the registered premises of the recepient of the goods. Technically, the Excise Department can deny the Cenvat Credit of excise duty paid on Inputs. However, the Appellant Authority based on the principle of natural justice andaccepting it to be a  technical mistake have allowed the Cenvat Credit in such cases.