9911796707
TMI Blog2022 (11) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 2. The facts of the case in brief are that the Appellant, M/s. ITC Sonar, a unit of M/s. ITC Limited, a company incorporated under the Companies Act, 2013, a service provider under the categories of accommodation in Hotels, Inn, Guest House, Club or Campsite etc. Service, Restaurant Service, Convention Service, Outdoor Catering Service etc. Prior to the introduction of the 3rd Proviso in Rule 4(1) of CENVAT Credit Rules, 2004w.e.f. 01.09.2014, an assessee was entitled to take CENVAT Credit in time after receipt of the relevant documents along with the goods specified therein. With effect from 01.09.2014, by introducing the 3rd Proviso in Rule 4(1) of CENVAT Credit Rules, 2004, it was provided as follows:- "Provided also that the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Superintendent of Service Tax that the amount of CENVAT Credit taken in the present case to the tune of Rs.29,481/- had been paid by them on 05.02.2016. However, a Show Cause Notice dated 23.05.2016 was issued alleging that the Appellant had contravened the provisions of Section 68 of the Finance Act, 1994 read with Rule 6 of the Service Tax Rules, 1994 and Rule 3 and Rule 4(1) of the CENVAT Credit Rules, 2004, inasmuch as the Appellant had taken irregular CENVAT Credit to the tune of Rs.29,481/- in the months of September 2014, October 2014 and February 2015 on the basis of several Invoices/Bills of input services after six months of the date of the invoices. It was further alleged that the Appellant had availed irregular CENVAT Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved 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 limit was prescribed and limitation of six months cannot be made applicable. As such I find that the issue stands decided in favour of the assessee by the above-referred decision of the Tribunal.
In view of the above discussions, the impugned orders are set aside and the Appeal, filed by the Appellant, is allowed with consequential relief, as per law.
(Order pronounced in the open court on 17 November 2022.) X X X X Extracts X X X X X X X X Extracts X X X X
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