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2020 (1) TMI 1617 - CESTAT AHMEDABADCENVAT Credit - denial on the ground that the credit has been availed after six months of date of issue of invoice - HELD THAT:- The issue is squarely covered by the decision of Hon’ble High Court of Delhi in the case of Global Ceramics Pvt. Ltd. [2019 (5) TMI 1432 - DELHI HIGH COURT] where it was held that in these circumstances, credit cannot be denied for the invoices issued prior to 01/09/2014 when the time limit for availing the Cenvat Credit introduced. Appeal allowed.
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