https://www.taxtmi.com/caselaws?id=375062 A six-month time limit for availing Cenvat credit under Rule 4(7) of the Cenvat Credit Rules, 2004 was applied prospectively and could not be used to deny credit for input services received before the amendment. The Tribunal followed the binding High Court view that, absent express retrospective effect, the amendment did not govern the relevant earlier period. On that basis, the assessee was entitled to claim the shortfall in credit, and denial of credit on the ground of the six-month restriction was unsustainable. en-us Thu, 07 Feb 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375062 A six-month time limit for availing Cenvat credit under Rule 4(7) of the Cenvat Credit Rules, 2004 was applied prospectively and could not be used to deny credit for input services received before the amendment. The Tribunal followed the binding High Court view that, absent express retrospective effect, the amendment did not govern the relevant earlier period. On that basis, the assessee was entitled to claim the shortfall in credit, and denial of credit on the ground of the six-month restriction was unsustainable. Case-Laws Service Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375062