https://www.taxtmi.com/caselaws?id=368729 CENVAT credit distributed by an Input Service Distributor and availed in February 2015 was treated as within the six-month period prescribed by Notification No. 21/2014-CE (N.T.). The analysis focused on the timing rule for availing credit under the CENVAT Credit framework, with the relevant invoice period used to test limitation. A claim could not be rejected merely because invoices were raised later under the Service Tax Rules, where the credit was in fact taken within the prescribed period. The contrary view was found unsustainable, and the assessee was granted relief. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 13 Oct 2018 15:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368729 CENVAT credit distributed by an Input Service Distributor and availed in February 2015 was treated as within the six-month period prescribed by Notification No. 21/2014-CE (N.T.). The analysis focused on the timing rule for availing credit under the CENVAT Credit framework, with the relevant invoice period used to test limitation. A claim could not be rejected merely because invoices were raised later under the Service Tax Rules, where the credit was in fact taken within the prescribed period. The contrary view was found unsustainable, and the assessee was granted relief. Case-Laws Central Excise Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368729