https://www.taxtmi.com/caselaws?id=363756 CESTAT Bangalore held that substitution of the CENVAT credit time limit from six months to one year by Notification No. 6/2015-CE operated retrospectively, applying Section 38A of the Central Excise Act and the settled rule that a substitution ordinarily takes effect from the original provision unless a contrary intention appears. The amended period was therefore treated as applicable to credit already accrued, and the precedent supporting retrospective operation was followed. On the facts, invoices falling within one year were eligible for credit, while the invoice beyond that period was excluded, and relief was granted only for the eligible invoices. en-us Tue, 26 Jun 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363756 CESTAT Bangalore held that substitution of the CENVAT credit time limit from six months to one year by Notification No. 6/2015-CE operated retrospectively, applying Section 38A of the Central Excise Act and the settled rule that a substitution ordinarily takes effect from the original provision unless a contrary intention appears. The amended period was therefore treated as applicable to credit already accrued, and the precedent supporting retrospective operation was followed. On the facts, invoices falling within one year were eligible for credit, while the invoice beyond that period was excluded, and relief was granted only for the eligible invoices. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363756