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Central Excise - Highlights / Catch Notes

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CENVAT Credit - time limitation - entitlement for Credit beyond ...

Case Laws     Central Excise

September 30, 2021

CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the Notification No.21/2014-CE (N.T.) dated 11.07.2014, the time limit shall be taken as one year and as per the submission of learned counsel, the invoices issued after the date of notification dated 11.07.2014 credit was taken within one year. - AT

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