9911796707
TMI Blog2024 (8) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed to avail the credit, denial of the same credit for the invoice issued prior to the effective date would naturally be in violation of the statutory provision contained in Section 38A of the Central Excise Act, 1944. To bring more clarity to the issue the same can be explained by placing an example that instead of invoice being issued on 01.07.2014, had it been issued on 07.01.2014, period of six months would have expired by the time N/N. 21/2014-CE (NT) was brought into force on 01.09.2014. It is apparently for this reason that consistent decision is passed by this Tribunal that the same N/N. 21/2014-CE (NT) is applicable to the invoices issued post N/N. 21/2014-CE (NT) - the Appellant having availed credit on these two invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 21/2014-CE (NT). Show-cause notice was issued to the Appellant, adjudication process was initiated and concluded against it and Appellant s unsuccessful attempt before the Commissioner (Appeals) has brought the dispute to this forum. 3. During course of hearing of the appeal, in citing plethora of decisions on the issue, learned Counsel for the Appellant submitted that issue is no more res integra in view of precedent decisions on it that the said notification would not be applicable to invoices raised prior to the date of implementation of the said notification i.e. prior to 01.09.2014. He further submitted that Section 38A of the Central Excise Act has clearly stipulated that notification affecting right, privilege, obligation or liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplained by placing an example that instead of invoice being issued on 01.07.2014, had it been issued on 07.01.2014, period of six months would have expired by the time Notification No. 21/2014-CE (NT) was brought into force on 01.09.2014. It is apparently for this reason that consistent decision is passed by this Tribunal that the same Notification No. 21/2014-CE (NT) is applicable to the invoices issued post Notification No. 21/2014-CE (NT). Even when the issue is nearly settled, what can be said to be in the greater interest of justice is that the date of invocation of the provision, in respect of invoices issued prior to 01.09.2014, should be considered as deemed date of invoice in respect of all previous documents/invoices available wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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