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TMI Blog2013 (9) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the applicant. Moreover, the decisions of the Tribunal’s Larger Bench and the Madras High Court are to the effect that a reasonable time has to be adopted. The order relied upon by the counsel for applicant the facts are not quite clear. It appears to be in a situation where the delay was marginally higher than six months and in a situation where time limit of six months was prescribed just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Rules, 2004 and thereafter, they took credits on services received by them during the period Oct 04 to March 09 by entries made in their registers during Feb 09 and March 09. Revenue objected to these credits for the reason that these credits taken on the basis of invoices dated prior to registration is not proper and also for the reason that the credit entries were very belated compared to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on judgement Madras High Court in CCE Chennai Vs CEGAT Chennai - 2001 (133) ELT 535 (Mad.). His prayer is that appeal may be admitted without any pre-deposit. 3. Opposing the prayer, the Ld. AR for Revenue submits that when the statute prescribes no time limit a reasonable time limit has to be adopted for taking credit. He points out that in the case of inputs, Rule 4(1) provides that credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that a reasonable time has to be adopted. The order relied upon by the counsel for applicant the facts are not quite clear. It appears to be in a situation where the delay was marginally higher than six months and in a situation where time limit of six months was prescribed just before taking credit. Having regard to various decisions in the matter, I direct the applicant to make a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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