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2018 (10) TMI 1066 - AT - Service TaxCENVAT Credit - time limit for taking credit - denial of credit on the ground that such credit was not taken within the prescribed period of six months from the date of issue of invoice - Rule 4(7) of Cenvat Credit Rules, 2004 - Held that:- It is an admitted fact that the invoices were issued by the service provider to the appellant during the month of February/ March 2013 and June 2014 and that the appellant had availed Cenvat Credit in November 2014 and January 2015. Since the invoices were issued by the service providers prior to the date of amendment of Rule 4(7) of the Rules, the provisions of unamended Rule 4(7) will be applicable for consideration of the dispute. Under the rule (effective upto 31.08.2014), there were no restrictions/stipulations contained that the assessee should avail the Credit within six months from the date of invoice / payment of service tax. Such embargo brought out in the statute at later date will not snatch away the statutory right of the assessee to avail Cenvat Credit. Credit allowed - appeal allowed - decided in favor of appellant.
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