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2020 (3) TMI 196 - AT - Central ExciseCENVAT Credit - time limitation for claiming credit - credit denied on the allegations that the same stands availed after a period of six months from the date of issuance of the invoices and in terms of Notification No. 21/2014-CE dated 11 July, 2014, the credit is available only within a period of six months from the date of the invoices - HELD THAT:- The issue stands decided in BHARAT ALUMINIUM COMPANY LIMITED VERSUS JOINT COMMISSIONER OF CENTRAL TAX, GOODS & SERVICE TAX [2019 (7) TMI 1084 - CESTAT NEW DELHI] laying down that period of six months limitation provided with effect from 1.9.2014 would not apply to the Cenvatable invoices issued prior to the said date - credit remains allowed - appeal allowed - decided in favor of appellant.
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