My client A has duly registered with service tax department . He was availing cenvat credit on input . He has changed his office from one place to another but did'nt apply for change in the certificate from the service tax department about his address . Now the question is is there any provision to apply for such change which is late now ? what are the penalty provisions for the same ? As he is claiming CENVAT credit on input and the invoices on which such CENVAT to be taken were duly addresed on the old one , is the dept. can deny for such CENVAT credit ? He want to make address change in the certificate with older date .Is there any solution to the problem so the address can be change with the new one and with effect from the older date so there will be no problem in claiming the CENVAT CREDIT.
18 February 2011
You can amend the existing registration for change of address through ACES. Change of address with retrospective effect is not possible. Not a serious issue for denying cenvat credit. If at all challenged , you can fight and win the case as it is only a small technical lapse.
18 February 2011
[(5A) Where there is a change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change;