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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

CENVAT credit - time limit availing credit - credit was taken ...


CENVAT Credit Claim Denied After Six Months Despite Rule Change Extending Time Limit to One Year Prospective Only.

September 18, 2019

Case Laws     Central Excise     AT

CENVAT credit - time limit availing credit - credit was taken after six months as on 28.2.2015 - The rule changed with effect from 01/03/2015 and the words ‘six months’ were changed to ‘one year’ - it has prospective application - demand confirmed invoking extended period of limitation - AT

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