9911796707
TMI Blog2018 (7) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... availed credit of service tax paid on input services under the provisions of CENVAT Credit Rules, 2004. The appellant has filed a refund claim on 03/07/2015 for the period October 2014 to December 2014 claiming refund of Rs. 5,51,932/-. During the scrutiny of the claim, the Department raised an issue that the appellant has availed credit on 36 invoices which were issued before 6 months from the date of availment of CENVAT credit i.e. 31/12/2014. Thereafter a show-cause notice dt. 01/09/2015 was issued to the appellant proposing to reject the refund of Rs. 3,37,774/-. After following the due process, the Assistant Commissioner rejected the refund claim. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity acquired, accrued or incurred under any rule notification or order so amended repealed superseded or rescinded; or (d) affect any penalty forfeiture or punishment incurred in respect of any offence committed under on in volation of any rule, notification or order so amended, repealed superseded or rescinded; or (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege obligation, liability penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, notification or order, as the case may be, had not been amended, repealed, superseded o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued and that matter is subjudice before the Hon'ble Supreme Court. He further relied upon the decision in the case of Ruby Confectionery Pvt. Ltd. Vs. CC, CE & ST Hyderabad-IV [2017 (47) STR 160 (Tri. Hyd.)] 6. After considering the submissions of both the parties and perusal of the material on record, I find that the time limit for taking CENVAT credit was introduced first time from 01/09/2014 and a period of 6 months was prescribed but vide Notification No.6/2015-CE dt. 01/03/2015, this time period of 6 months was increased to one year and this amendment has substituted the words one year in place of six months and therefore in view of the decision of the Hon'ble Karnataka High Court in the case of Fosroc Chemicals (India) Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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