https://www.taxtmi.com/article/detailed?id=5915 Amendments impose a six month limit for first-time availment of Cenvat credit measured from issuance of documents under Rule 9(1); once credit is first taken within that period the limitation no longer applies. The Board clarified that the time limit governs only initial taking of credit on an eligible document and does not prevent re crediting where rules allow reversal and later re credit (including delayed payment of input service, write offs later used, and return of inputs from job workers). en-us Thu, 20 Nov 2014 12:52:04 +0530 Thu, 20 Nov 2014 12:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5915 Amendments impose a six month limit for first-time availment of Cenvat credit measured from issuance of documents under Rule 9(1); once credit is first taken within that period the limitation no longer applies. The Board clarified that the time limit governs only initial taking of credit on an eligible document and does not prevent re crediting where rules allow reversal and later re credit (including delayed payment of input service, write offs later used, and return of inputs from job workers). Articles Service Tax Thu, 20 Nov 2014 12:52:04 +0530 https://www.taxtmi.com/article/detailed?id=5915