https://www.taxtmi.com/article/detailed?id=5781 A legislative amendment effective 1 September 2014 inserted a proviso in the Cenvat Credit Rules prohibiting a manufacturer or provider of output service from taking Cenvat credit after six months from the date of issue of documents specified under the rules (invoice, bill or challan). The six month restriction applies even to documents dated before 1 September 2014. Practical consequences include need for timely registration, return filing, and questions on Input Service Distributor distributions and re availment after reversal. en-us Thu, 14 Aug 2014 07:40:11 +0530 Thu, 14 Aug 2014 07:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5781 A legislative amendment effective 1 September 2014 inserted a proviso in the Cenvat Credit Rules prohibiting a manufacturer or provider of output service from taking Cenvat credit after six months from the date of issue of documents specified under the rules (invoice, bill or challan). The six month restriction applies even to documents dated before 1 September 2014. Practical consequences include need for timely registration, return filing, and questions on Input Service Distributor distributions and re availment after reversal. Articles Service Tax Thu, 14 Aug 2014 07:40:11 +0530 https://www.taxtmi.com/article/detailed?id=5781