https://www.taxtmi.com/forum/issue?id=110025 Cenvat credit on 2001-2003 invoices depends on the historical credit regime: invoices predating the August 2002 credit rules generally cannot support input service credit; credit available from 16 August 2002 was subject to matching/payment conditions that evolved until time limits were later introduced. RCM and later cesses do not apply retrospectively. Point of taxation fixes the applicable tax rate by invoice/service date. Recovery of credit where invoices were held by arbitrator may require litigation and proof of inability to avail earlier. en-us Sat, 12 Mar 2016 14:20:49 +0530 Thu, 23 Jan 2025 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110025 Cenvat credit on 2001-2003 invoices depends on the historical credit regime: invoices predating the August 2002 credit rules generally cannot support input service credit; credit available from 16 August 2002 was subject to matching/payment conditions that evolved until time limits were later introduced. RCM and later cesses do not apply retrospectively. Point of taxation fixes the applicable tax rate by invoice/service date. Recovery of credit where invoices were held by arbitrator may require litigation and proof of inability to avail earlier. Discussion-Forum Service Tax Sat, 12 Mar 2016 14:20:49 +0530 https://www.taxtmi.com/forum/issue?id=110025