Time limit of 6 months applicable to Dealers to pass on the credit

[Guest]

Dear Sir,

As per notification no 21/2014 whether the time limit of 6 months is applicable for traded goods, to pass on the cenvat credit. Because Since the time limit is mentioned for only Inputs and inputs services as per notification,Please clarify and please give any references regarding this,

Thanks and regards.

AI Summary

6-Month CENVAT Credit Limit Not Applicable to Dealers for Traded Goods Under Notification No 21/2014 A query was raised regarding the applicability of a 6-month time limit for dealers to pass on CENVAT credit for traded goods, as per notification no 21/2014. The notification specifies the time limit for inputs and input services, not explicitly mentioning traded goods. One response clarified that dealers, who only pass on and do not avail the credit, are not subject to this restriction. Another response emphasized that the 6-month limit applies only to manufacturers and service providers, not to dealers, as per the language of the notification.