https://www.taxtmi.com/caselaws?id=332520 The Tribunal held that the appellant, a contract manufacturing unit for M/s PPPL, is not eligible to avail CENVAT Credit on input service invoices issued by M/s PPPL. The amendment to Rule 7 of the CENVAT Credit Rules, 2004, was deemed prospective and not applicable retrospectively. The extended period of limitation was not invokable, and penalties were set aside. The demand for the normal period was sustained with interest, and the appeals were partly allowed with consequential reliefs. en-us Thu, 11 Aug 2016 00:00:00 +0530 Sat, 25 Feb 2017 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332520 The Tribunal held that the appellant, a contract manufacturing unit for M/s PPPL, is not eligible to avail CENVAT Credit on input service invoices issued by M/s PPPL. The amendment to Rule 7 of the CENVAT Credit Rules, 2004, was deemed prospective and not applicable retrospectively. The extended period of limitation was not invokable, and penalties were set aside. The demand for the normal period was sustained with interest, and the appeals were partly allowed with consequential reliefs. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332520