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2018 (3) TMI 1048 - AT - Central ExciseCENVAT credit - time limit - The case of the department is that as per N/N. 21/2014-CE (NT) dt.11.7.2014, the six months period prescribed for taking credit from the date of issue of invoices. Therefore the credit taken in the present case is after six months from the date of invoices issued in the month of March and April 2014. Held that: - As per the facts of the case credit was taken in respect of the invoices issued in the month of March & April 2014 in November 2014. On going through the notification No. 6/2015-CE (NT) dt. 1.3.2015 the period available for taking credit is 1 year in terms of the notification, the invoices issued in the month of March and April 2014 become eligible for cenvat credit - in respect of those invoices the limitation of six months cannot be made applicable - appeal allowed - decided in favor of appellant.
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