Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 694 - AT - Central ExciseCENVAT Credit - denial on the ground that the credit was availed by the assessee after the prescribed period (of six months), being imposed by way of amendment with effect from 01.09.2014 - Held that:- It is an admitted position of law that prior to 01.09.2014, there was no such time limit prescribed under the statute - The said period of limitation has further been amended vide Notification No. 06/2015 with the time of ‘one year’ replacing the time of ‘six months’ and both the Notifications would cover the period of dispute involved in this case, which is September, 2014 to June, 2015 - it is also not the case of Revenue that the credit was availed after more than one year. The Revenue authorities have erred in denying the benefit of CENVAT Credit - appeal allowed - decided in favor of appellant.
|