Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1064 - AT - Service Tax100% EOU - Refund of accumulated CENVAT Credit - time limitation - appellant has filed a refund claim on 03/07/2015 for the period October 2014 to December 2014 - Held that:- The time limit for taking CENVAT credit was introduced first time from 01/09/2014 and a period of 6 months was prescribed but vide N/N. 6/2015-CE dt. 01/03/2015, this time period of 6 months was increased to one year and this amendment has substituted the words one year in place of six months. Relying on the decision in the case of Hon'ble Karnataka High Court in the case of Fosroc Chemicals (India) Pvt. Ltd. [2014 (9) TMI 633 - KARNATAKA HIGH COURT], it is held that this amendment which was introduced by way of substitution is applicable retrospectively and the appellant is entitled to CENVAT credit on all the invoices which have been produced on record except one invoice for ₹ 27,810/- which is beyond one year from the amendment dt. 01/03/2015. The appellant is entitled to the CENVAT credit of ₹ 3,09 964/- which is within one year from the amendment vide N/N. 6/2015 dt. 01/03/2015 - appeal allowed in part.
|