cenvat credit 6 months limit

[yateen vyas]

Sir,

we are a manufacturer, A bill issued by service provider to us on 12 April 2014 we received it on 08 Oct 2014 now my question is that are we eligible to take credit up to 12 Oct 2014 or not ?

As per my view notification said 6 months from date of invoice.

Rgds

Yateen vyas

[Mahir S]

Yes, cenvat credit in the above case can be availed upto 11.10.2014

AI Summary

Cenvat credit time limit: delayed invoice receipt does not extend claim period beyond statutory six months from invoice date. Advisory response: under the six month limitation measured from the invoice date, the opportunity to take input credit in the described fact pattern is confined to the end of the six month period from the invoice date, such that credit may be availed only up to the day before the completion of that six month period (advised as 11.10.2014 for the stated dates).