https://www.taxtmi.com/caselaws?id=392749 A six-month time limit for availment of Cenvat credit introduced by Notification No. 21/2014-CE(NT) was held to operate prospectively. Invoices issued before the notification came into force were not subject to the new restriction, and the denial of credit on that basis was unsustainable. Relying on earlier Tribunal decisions, the settled view applied that the amended limitation could not be imposed retrospectively on pre-notification invoices. The result was that credit eligibility for such invoices was preserved and the adverse appellate reversal was set aside in favour of the assessee. en-us Thu, 13 Feb 2020 00:00:00 +0530 Fri, 28 Feb 2020 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392749 A six-month time limit for availment of Cenvat credit introduced by Notification No. 21/2014-CE(NT) was held to operate prospectively. Invoices issued before the notification came into force were not subject to the new restriction, and the denial of credit on that basis was unsustainable. Relying on earlier Tribunal decisions, the settled view applied that the amended limitation could not be imposed retrospectively on pre-notification invoices. The result was that credit eligibility for such invoices was preserved and the adverse appellate reversal was set aside in favour of the assessee. Case-Laws Central Excise Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392749