Cenvat credit for one year tiem limit

[yateen vyas]

Sir,

I have received a ISD invoice dt. 08.07.2015 in which so many bill details attached out of this i found 1 bill is from July 14 one year beyond today date.Now i want to take credit as per ISD invoice (which is combined from all bills) which dt is july 15. so now my question is that one year time limit will be applicable on ISD invoice (july 15) or date of bill issue to HO (july 14).

Hope u will understand question clearly.

AI Summary

Cenvat credit time limit: ISD invoice date can determine availment if the distributor already availed within statutory period.
Where an ISD invoice consolidates multiple bills, recipients may avail Cenvat credit based on the ISD invoice date if the input service distributor itself availed credit within the stipulated statutory period; individual underlying invoice dates need not determine the recipient's entitlement. A related unanswered query concerns availment and procedure for Cenvat credit on older capital goods when returns were previously nil.