Six Month limit of Cenvat Credit-Supplimenatry Excise Invoice

[Sanjay Sharma]

Dear Experts,

Pls. clarify--

Whether the limit of six month of Cenvat Credit availment on Supplementary Excise Invoice for inputs or not, i.e. if we received a Supplementary Excise Invoice for rate revision,

Excise invoice date is 30/04/2014, can we take the credit now of Excise duty charged in the said supplementary invoice.

Thanks and regards,

[MUKUND THAKKAR]

Dear ,

you can availed cenvat credit, but ensure that same has issued by manufacturer. "supplementary invoice" issued by the dealer is not covered under the provisions of rule 9(1)(b) of the Cenvat credit rules, 2004

[Sanjay Sharma]

Sir, my question was "whether the limit of six month of availment of Cenvat credit is applicable on supplementary invoice or not as the supplementary invoice is included in the rule 9(1) and the restriction for the availment of Cenvat credit beyond six month is applicable on any documents prescribed under the rule 9 (1) b of CCR,2004, pls. clarify.

Regards

[MUKUND THAKKAR]

Dear,

please refer your supplementary invoice date. same will be with in six month. supplementary invoices are issued due to rate revision and payment had made in respected months or next month up to 5th. in such situation you have to refer the supplementary invoice date i/o past transaction.

[PAWAN KUMAR]

Dear Sir,

Supplementary invoice is also cover under rule 9(1)(b) of Cenvat credit rules, 2004 and the limit of six months will also apply in such cases of supplementary invoices.

[Mahir S]

Sir,

As explained above, you can avail cenvat credit on supplementary invoices issued during the last 6 months period.

AI Summary

Cenvat Credit on Supplementary Excise Invoices Valid if Issued Within Six Months, Per Rule 9(1)(b) Clarification. A query was raised regarding the six-month limit for availing Cenvat Credit on Supplementary Excise Invoices, specifically when the invoice is due to a rate revision. The discussion clarified that Cenvat Credit can be availed if the supplementary invoice is issued by the manufacturer within six months, as per Rule 9(1)(b) of the Cenvat Credit Rules, 2004. It was confirmed that the six-month limit applies to supplementary invoices, and the relevant date for claiming credit is the supplementary invoice date, not the original transaction date.