2020 (3) TMI 196

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..... uly, 2014, the credit is available only within a period of six months from the date of the invoices - HELD THAT:- The issue stands decided in BHARAT ALUMINIUM COMPANY LIMITED VERSUS JOINT COMMISSIONER OF CENTRAL TAX, GOODS SERVICE TAX [ 2019 (7) TMI 1084 - CESTAT NEW DELHI] laying down that period of six months limitation provided with effect from 1.9.2014 would not apply to the Cenvatable invo .....

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..... f November, 2014. The lower authorities have denied the credit on the allegations and findings that the same stands availed after a period of six months from the date of issuance of the invoices and in terms of Notification No. 21/2014-CE dated 11 July, 2014, the credit is available only within a period of six months from the date of the invoices. On the other hand, the assessee s contention .....

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