Dear All,
Suppose if a entity has two place of business:A & B.Location A is registered as address in service tax registration ,Now if a service provider issues a invoice in the name of entity but mentions address B in invoice, whether entity can avail service tax input credit in this circumstances.Kindly guide.
In order to avail the Cenvat credit the most important creteria is that it must be used in providing output service.You can avail the credit if you are able to show that the Input Service was utilised in providing output service and it was receved in premises A but by mistake it contain address of premises B.
CAclubindia
