https://www.taxtmi.com/forum/issue?id=110853 The core operative position is that eligibility to avail Cenvat credit on a certified customs "Bill for Misc. Charges" received after final assessment and after the one year period is contested: some practitioners endorse litigation to secure credit, while others uphold the one year rule to prevent misuse. A recommended procedural measure is to take the credit entry but refrain from utilization and immediately intimate the department to evidence bona fides and reduce exposure to interest or penalty while pursuing legal remedy. en-us Mon, 29 Aug 2016 16:37:06 +0530 Thu, 23 Jan 2025 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110853 The core operative position is that eligibility to avail Cenvat credit on a certified customs "Bill for Misc. Charges" received after final assessment and after the one year period is contested: some practitioners endorse litigation to secure credit, while others uphold the one year rule to prevent misuse. A recommended procedural measure is to take the credit entry but refrain from utilization and immediately intimate the department to evidence bona fides and reduce exposure to interest or penalty while pursuing legal remedy. Discussion-Forum Central Excise Mon, 29 Aug 2016 16:37:06 +0530 https://www.taxtmi.com/forum/issue?id=110853