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2018 (10) TMI 695 - AT - Central ExciseCENVAT Credit - time limitation for raising invoices - reverse charge mechanism - Whether the invoice raised by the service recipients under reverse charge mechanism, against which, the assessee had availed CENVAT Credit on input service, was within the time limit stipulated under the CENVAT Credit Rules, 2004 or not? Held that:- The reasoning given by the first appellate authority namely, that the invoices have been raised beyond the time provided under Rule 4A of the Service Tax Rules is without any justification. As pointed out by the adjudicating authority, the issue relates to the availment of CENVAT Credit beyond the time limit specified in CENVAT Credit Rules and this has been clarified by the Board vide Notification No. 21/2014. Further, there is no dispute that the CENVAT Credit has been availed here in this case in February, 2015 which is within six months period and thereby, satisfying with the CBEC Notification No. 21/2014. Appeal restored.
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