TaxTMI 
TaxTMI 
Dear Sir, As per nothing cation 6 / 2015 central excise notification nt the time limit of one year to avail cenvat credit will be applicable for those credit which were availed beyond 6 months as per previous time limit.pls explain, thanks and regards
Time limit of one year - Cenvat rules
04 Mar 2015 
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Cenvat credit time limit extended to one year; credits wrongly availed under six month rule must be reversed before reclaim.
The one year substitution for the prior six month proviso (effective 1.3.2015) makes invoices dated on or after 1.3.2014 eligible for CENVAT credit; credits wrongly availed beyond six months on or before 28.2.2015 should be reversed under Rule 14 and may be re availed thereafter if within the one year invoice date window, subject to departmental interpretation risk. (AI Summary)
The one year substitution for the prior six month proviso (effective 1.3.2015) makes invoices dated on or after 1.3.2014 eligible for CENVAT credit; credits wrongly availed beyond six months on or before 28.2.2015 should be reversed under Rule 14 and may be re availed thereafter if within the one year invoice date window, subject to departmental interpretation risk. (AI Summary)