9911796707
TMI Blog2018 (3) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... case is after six months from the date of invoices issued in the month of March and April 2014. Held that: - As per the facts of the case credit was taken in respect of the invoices issued in the month of March & April 2014 in November 2014. On going through the notification No. 6/2015-CE (NT) dt. 1.3.2015 the period available for taking credit is 1 year in terms of the notification, the invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the credit taken in the present case is after six months from the date of invoices issued in the month of March and April 2014. Accordingly, the cenvat credit was disallowed. 2. Shri M.P. Joshi, Ld. Counsel appearing on behalf of the appellant submits that the six months period was amended to 1 year vide notification No. 6/2015 dt. CE(N) dt. 1.3.2015, wherein it was provided that the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure for availing the credit and no records were prescribed. He submits that in respect of the cenvat credit they have recorded in the books of accounts which can be taken as recording of cenvat credit which was made within six months time. Therefore on the ground of limitation of six months cenvat credit cannot be denied. 3. Shri H.M. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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) dt. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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