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2019 (7) TMI 1084 - AT - Central ExciseCENVAT Credit - time limit - invoices beyond six months - Rule 4 (7) of Cenvat Credit Rules, 2004 - principles of natural justice - HELD THAT:- The appellant has referred to and relied upon various precedent decisions of the Tribunal laying down that the time restriction of six months would not apply to the invoices issued prior to 01/09/2014. The Appellate Authority, very religiously, mentioned all these decisions in the order but sad enough, did not refer to the same in the operative portion of his order - We really fail to appreciate the above conclusion drawn by Commissioner (Appeals) without even whispering about the applicability of various decisions referred to and relied upon by the appellant which clearly covers the issue in their favour. This attitude of Commissioner (Appeals) reflects on his pre-determined mind to reject the appeals in a mechanical manner, thus putting the litigant into difficulty, apart from the increasing the burden and pendency of litigation at the higher level. Reliance placed in the case of M/S INDIAN POTASH LTD. VERSUS COMMISSIONER OF CENTRAL GST, MEERUT [2018 (10) TMI 1367 - CESTAT ALLAHABAD] wherein it was clearly held that the six month limitation provided with effect from 01/09/2014 would not apply to the cenvatable invoices issued prior to said date. However, the fact that the invoices in question were prior to 01/09/2014 is required to be verified. The Original Adjudicating Authority is directed to do so, with the association of appellant to whom an opportunity would be given - appeal allowed by way of remand.
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