https://www.taxtmi.com/caselaws?id=369100 The Tribunal ruled in favor of the appellant in a case concerning disputed Cenvat Credit availed based on invoices issued before the amendment of Rule 4(7) of the Cenvat Credit Rules, 2004. The Tribunal held that the unamended rule applied to invoices issued pre-amendment, emphasizing that post-amendment restrictions should not retroactively impact statutory credit rights. The decision underscored the need to protect taxpayers' legitimate benefits accrued under prior provisions, ultimately setting aside the denial of credit and ruling in favor of the appellant. en-us Thu, 31 May 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369100 The Tribunal ruled in favor of the appellant in a case concerning disputed Cenvat Credit availed based on invoices issued before the amendment of Rule 4(7) of the Cenvat Credit Rules, 2004. The Tribunal held that the unamended rule applied to invoices issued pre-amendment, emphasizing that post-amendment restrictions should not retroactively impact statutory credit rights. The decision underscored the need to protect taxpayers' legitimate benefits accrued under prior provisions, ultimately setting aside the denial of credit and ruling in favor of the appellant. Case-Laws Service Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369100