https://www.taxtmi.com/article/detailed?id=5984 Cenvat credit for manufacturers who availed SSI exemption covers inputs, input services and capital goods held when the manufacturer becomes liable to pay duty; tribunal decisions permit later claim of credit for goods procured while unregistered or exempt, subject to documentary proof. An amendment effective 1 October 2014 imposes a six month limit from invoice date for taking credit, raising timing issues for claims on older documents. The six month rule is understood to apply to inputs and input services rather than capital goods, and administrative clarification preserves re credit where credits were reversed. en-us Fri, 02 Jan 2015 08:51:11 +0530 Fri, 02 Jan 2015 08:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5984 Cenvat credit for manufacturers who availed SSI exemption covers inputs, input services and capital goods held when the manufacturer becomes liable to pay duty; tribunal decisions permit later claim of credit for goods procured while unregistered or exempt, subject to documentary proof. An amendment effective 1 October 2014 imposes a six month limit from invoice date for taking credit, raising timing issues for claims on older documents. The six month rule is understood to apply to inputs and input services rather than capital goods, and administrative clarification preserves re credit where credits were reversed. Articles Cenvat Credit Fri, 02 Jan 2015 08:51:11 +0530 https://www.taxtmi.com/article/detailed?id=5984