https://www.taxtmi.com/caselaws?id=380699 The tribunal held that the appellant was entitled to avail Cenvat Credit on Input Service Distributor (ISD) invoices received after 01.09.2014 beyond the six-month period stipulated by the proviso to Rule 4(7) of Cenvat Credit Rules, 2004. The tribunal found that the proviso restricts manufacturers/providers but does not explicitly include ISDs. As the appellant availed the credit within six months of receiving valid ISD invoices, they were not bound by the proviso's restrictions. The tribunal allowed the appeal, clarifying the differential application of the proviso between manufacturers/providers and ISDs. en-us Tue, 07 May 2019 00:00:00 +0530 Mon, 27 May 2019 07:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380699 The tribunal held that the appellant was entitled to avail Cenvat Credit on Input Service Distributor (ISD) invoices received after 01.09.2014 beyond the six-month period stipulated by the proviso to Rule 4(7) of Cenvat Credit Rules, 2004. The tribunal found that the proviso restricts manufacturers/providers but does not explicitly include ISDs. As the appellant availed the credit within six months of receiving valid ISD invoices, they were not bound by the proviso's restrictions. The tribunal allowed the appeal, clarifying the differential application of the proviso between manufacturers/providers and ISDs. Case-Laws Central Excise Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380699