https://www.taxtmi.com/article/detailed?id=5740 A budgetary amendment inserts a second proviso to Rule 4(1) effective 1 September 2014, barring manufacturers and output service providers from taking cenvat credit more than six months after issuance of documents specified in Rule 9(1). Taxpayers must identify and avail missed credits before the effective date, adopt periodic completeness checks, and weigh potential litigation over the amendment's effect on precedents allowing retrospective credit availment. en-us Mon, 21 Jul 2014 11:54:34 +0530 Mon, 21 Jul 2014 11:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5740 A budgetary amendment inserts a second proviso to Rule 4(1) effective 1 September 2014, barring manufacturers and output service providers from taking cenvat credit more than six months after issuance of documents specified in Rule 9(1). Taxpayers must identify and avail missed credits before the effective date, adopt periodic completeness checks, and weigh potential litigation over the amendment's effect on precedents allowing retrospective credit availment. Articles Service Tax Mon, 21 Jul 2014 11:54:34 +0530 https://www.taxtmi.com/article/detailed?id=5740