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2021 (9) TMI 1261 - CESTAT AHMEDABADCENVAT Credit - time limitation - entitlement for Credit beyond six months from the date of issue of invoice in terms of N/N. 21/2014-CE (N.T.) dated 11.07.2014 which was substituted by amendment N/N. 06/2015-C.E. (N.T.) dated 01st March, 2015 - HELD THAT:- This issue has been considered in various judgments and it was interpreted that all the invoices issued prior to the issuance of the notification dated 11.07.2014, the notification shall not apply consequently, there is no time limit for taking credit in respect of those invoices. In the present case, most of the invoices were issued after the date of notification, since the time limit has been extended from six months to one year by substitution in the Notification No.21/2014-CE (N.T.) dated 11.07.2014, the time limit shall be taken as one year and as per the submission of learned counsel, the invoices issued after the date of notification dated 11.07.2014 credit was taken within one year. Appeal allowed - decided in favor of appellant.
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