TMI Blog2022 (11) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... nless it is specifically provided in the amending statute or the amendment is by way of substitution of an existing provision mainly by way of clarification or removal of defects - the said proviso to Rule 4(1) of CENVAT Credit Rules, 2004 has got only prospective effect. Tribunal in the case of M/S. VOSS EXOTECH AUTOMOTIVE PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [ 2018 (3) TMI 1048 - CESTAT MUMBAI] has observed that Notification No.21/2014-CE(NT) dated 11.07.2014 should be applicable to those cases, wherein the invoices were issued on or after 11.07.2014 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 invoices, no time l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services shall not take CENVAT Credit after six months of the date of issue of any of the documents specified in Sub-Rule (1) of Rule 9. . 3. By a letter dated December 15, 2015, Superintendent of Service Tax, Range-I, Chowringhee-II Division, Service Tax-I, Kolkata informed the Appellant that it had been noticed by Central Excise Revenue Audit(CERA) during verification of the records/documents of the Appellant pertaining to the period 2014-15 that on several occasions the Appellant had taken CENVAT Credit on the basis of invoices of input services after six months of the date of the invoices and it was alleged that this had resulted in irregular availment of CENVAT Credit. The Appellant submitted its reply by a letter dated 05.02.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Service Tax. The Show Cause Notice was adjudicated on contest and the CENVAT Credit in question was disallowed. Further, interest was demanded and penalty of equal amount was imposed under Rule 15 of the CENVAT Credit Rules, 2004 read with section 78 of the Finance Act, 1994. Being aggrieved, the Appellant filed Appeal before the Ld. Commissioner(Appeals), who was pleased to reject the Appeal. Being aggrieved, the Appellant is in Appeal before this Tribunal. 4. Heard both sides and perused the Appeal records. 5. Considering the facts and circumstances, the only issue to be decided in this Appeal is whether the 3rd Proviso of Rule 4(1) of CENVAT Credit Rules, 2004 as introduced w.e.f. 01.09.2014, has got retrospective effect. I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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