https://www.taxtmi.com/forum/issue?id=108936 The time limit for taking Cenvat credit changed so that invoices dated on or after 1 March 2015 may be taken within one year of the invoice date, while earlier invoices remained subject to the prior six month rule; this limit applies to taking (reflecting) credit in returns, not to its subsequent utilisation. Cess credit is constrained by the cessation of cess liability-credit on inputs/input services received before the relevant cessation date may not be utilisable for output where cess no longer applies, though credits received after the notified date may be eligible and unutilised amounts properly reflected can be carried forward. en-us Fri, 24 Jul 2015 11:52:23 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108936 The time limit for taking Cenvat credit changed so that invoices dated on or after 1 March 2015 may be taken within one year of the invoice date, while earlier invoices remained subject to the prior six month rule; this limit applies to taking (reflecting) credit in returns, not to its subsequent utilisation. Cess credit is constrained by the cessation of cess liability-credit on inputs/input services received before the relevant cessation date may not be utilisable for output where cess no longer applies, though credits received after the notified date may be eligible and unutilised amounts properly reflected can be carried forward. Discussion-Forum Central Excise Fri, 24 Jul 2015 11:52:23 +0530 https://www.taxtmi.com/forum/issue?id=108936