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2021 (4) TMI 804 - CESTAT AHMEDABADCENVAT Credit - time limitation - credit availed after a period of 6 months from the date of issue of cenvatable invoices - cenvat credit was availed after 01.09.2014, in respect of invoices issue prior to 01.09.2014 - applicability of proviso inserted in Rule 4(1) & 4(7) vide notification No. 21/2014-CE(N.T.) dated 11.07.2014 - HELD THAT:- Though there are various decision on the issue however, the Division Bench in the case of BHARAT RESINS LTD. VERSUS C.C.E. & S.T. – SURAT-I [2019 (9) TMI 701 - CESTAT AHMEDABAD] held that the limitation of 6 months provided as per notification no 21/2014-CE(N.T.) is not applicable in cases where the invoices were issued before the notification came into effect i.e. 01.09.2014. The appellant is entitled for the Cenvat Credit since all the invoices on which cenvat credit was claimed were issued prior to 01.09.2014 - personal penalty imposed on Shri Vijay Kumar Srivastaw will also not sustain the same is also set aside - Appeal allowed - decided in favor of appellant.
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