TMI Blog2018 (11) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant after 11.7.2014. The amended provision has no retrospective effect. Demand cannot sustain - appeal allowed - decided in favor of appellant. - Appeal No. E/42032/2018 - Final Order No. 42881/2018 - Dated:- 14-11-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. S. Sridevi, Advocate for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of MS bars, MS billets etc. and are availing the facility of CENVAT credit on inputs, capital goods and input services. During the course of audit, it was noticed that for the period September 2014 to September 2015, the appellant had wrongly availed credit to the tune of ₹ 21,35,49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater availed by the appellant having been issued prior to 1.9.2014, the credit availed by the appellant is correct and proper. She clarified that the credit though availed by the appellant is after 1.9.2014, since the invoices are prior to 1.9.2014, the time limit provided in amended provision does not apply. She relied upon the decision of the Tribunal in the case of Voss Exotech Automotive Pvt. Ltd. Vs. Commissioner of Central Excise, Pune 2018 (3) TMI 1048-CESTAT Mumbai; M/s. Hariprabha Chemicals Pvt. Ltd. Vs. Commissioner of Central Excise, Kolhapur 2018 (9) TMI 19 CESTAT Mumbai and M/s. Indian Potash Ltd. Vs. Commissioner of Central Excise, Meerut 2018 (10) TMI 1367-CESTAT Ahmedabad. 3. The ld. AR Shri L. Nandakumar sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking credit is 1 year in terms of the notification, the invoices issued in the month of March and April 2014 become eligible for cenvat credit. I also observed that the notification No.21/14-ST(NT) dated 11.7.2014 should be applicable to those cases wherein the invoices were issued on or after 11.7.2014 for the reason that notification was not applicable to the invoices issued prior to the date of notification therefore at the time of issuance of the invoices no time limit was prescribed. Therefore, in respect of those invoices the limitation of six months cannot be made applicable. Moreover, for taking credit there is no statutory records prescribed the assessee s records were considered as account for cenvat credit. Even though the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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