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2020 (2) TMI 1193 - AT - Central ExciseCENVAT Credit - time limitation - credit denied to the appellant on the findings that the same has been availed after a period of six months from the date of issuance of the said invoices - N/N. 21/2014-CE(NT) dated 11.7.2014 - HELD THAT:- The issue is no more res integra, Tribunal in the cases of BHARAT ALUMINIUM COMPANY LIMITED VERSUS JOINT COMMISSIONER OF CENTRAL TAX, GOODS & SERVICE TAX [2019 (7) TMI 1084 - CESTAT NEW DELHI], M/S INDIAN POTASH LTD. VERSUS COMMISSIONER OF CENTRAL GST, MEERUT [2018 (10) TMI 1367 - CESTAT ALLAHABAD], and M/S KELTECH ENERGIES LTD VERSUS C.E,S. T-COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX, MANGALORE [2019 (11) TMI 8 - CESTAT BANGALORE] has held that the notification in question introducing the bar of limitation is applicable only prospectively and shall have no effect on the invoices issued prior to the said notification. The impugned order of Commissioner (Appeals) is not sustainable - Appeal allowed - decided in favor of appellant.
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