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

[Asked by 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

Six month limit on CENVAT credit applies to those taking credit, not to dealers merely passing it on.
The notification bars manufacturers and providers of output services from taking CENVAT credit after six months from the date of specified documents; this time limit targets those who avail credit and does not apply to dealers who merely pass on credit without availing it. Consequently, where a dealer issues an invoice to pass on credit for traded goods, the recipient must take the credit within six months of the invoice date.