2017 (2) TMI 1555

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..... AR) ORDER D.N. Panda, Member (J) 1. Appellant says that from its earlier address at TTK Road Alwarpet it was shifted to Rajiv Gandhi Salai, Taramani. It made an application on 27-10-2011 to the authority for recording new address. But the authority 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 applica .....

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..... cation filed by the appellant on the date aforesaid 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 application for amendment of registration showing the new address. Entertainment of the amendment application aforesaid in the month of Dec/12 proves that the basis of .....

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