2019 (5) TMI 1427

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..... 9(1). The Head Office of the appellant who are registered as ISD have availed Cenvat Credit beyond the period of six months - there is no restriction has been placed on availment of Cenvat Credit by ISD during the relevant period under this proviso. The appellant is entitled to avail Cenvat Credit and therefore, the impugned order is unsustainable - appeal allowed - decided in favor of appellant.
MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Ms Siri Reddy, Advocate for the Appellant. Shri A.V.L.N. Chary, Authorized Representative for the Respondent. ORDER PER: P.V. SUBBA RAO. 1. This appeal is filed against Order-in-Appeal No. VIZ-EXCUS-002-APP-070-18-19 dated 11.06.2018. 2. The issue which falls for consideration in this case .....

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..... t submits that of these invoices, only two invoices were issued post 01.09.2014 in respect of which their Head Office has taken Cenvat Credit after a period of six months. The total Cenvat Credit amounting to ₹ 19,274/- has already been reversed by them in respect of these invoices. In respect of remaining invoices learned counsel submits that the input invoices were issued prior to 01.09.2014 when the proviso was introduced. Therefore, she would urge that the restriction of not availing Cenvat Credit beyond six months from the date of invoice would not apply because there is no indication in the Rule that this proviso applies retrospectively. In other words, although input invoices were dated prior to 01.09.2014 the credit was taken .....

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..... the sixth proviso to Rule 4(7) of CCR, 2004 and asserts that after 01.09.2014 no Cenvat Credit can be availed on the strength of an invoice after a period of six months. It is his assertion that it does not matter whether the invoice was issued prior to 01.09.2014 or later. With effect from this date no Cenvat Credit can be availed in view of the insertion of the proviso. He therefore reiterates the findings of the impugned order and asserts that the demand needs to be upheld and the appeal may be rejected. 5. I have considered the arguments on both sides and perused the records. With effect from 01.09.2014 following proviso was inserted in Rule 4(7) of CCR, 2004. "Provided also that the manufacturer or the provider of output service s .....

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