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2021 (12) TMI 580 - AT - Central ExciseCENVAT Credit - input services - credit was availed after one year from the date of issue of invoices - HELD THAT:- There is no dispute that the appellant have availed the cenvat credit after one year from the date of issue of invoices. However, the dates of issue of invoices are undisputedly prior to the amended Rule 4(1) whereby the time limit of six months/ one year form the date of issue of invoices was fixed for availing the cenvat credit. In various judgements, it has been held that when on the date of issue of invoices, the time limit for taking credit was not prescribed, therefore, in respect of those invoices, the subsequent amendment stipulating the time limit for availing the credit shall not apply. An identical issue has been considered by this Tribunal in VIJAY KUMAR SRIVASTAW AND ALOK MASTERBATCHES LTD VERSUS C.C.E. & S.T. -DAMAN [2021 (4) TMI 804 - CESTAT AHMEDABAD] and held that in respect of invoices issued prior to the amendment, the time limit prescribed in the amended Rule 4(1) and 4(7) shall not apply. In respect of invoices issued prior to the amendment, the time limit prescribed in the amended Rule 4(1) and 4(7) shall not apply - Appeal allowed - decided in favor of appellant.
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