https://www.taxtmi.com/caselaws?id=393052 The six-month time limit for availing Cenvat credit introduced by Notification No. 21/2014-CE applied prospectively and could not be used to reject credit on invoices issued before 1.9.2014. The Tribunal followed its earlier decisions and held that, unless the notification clearly provided otherwise, the amended limitation condition did not govern pre-amendment invoices. Credit taken after six months from invoice date was therefore not deniable merely by reference to the later amendment, and the denial of Cenvat credit was unsustainable. en-us Mon, 10 Feb 2020 00:00:00 +0530 Thu, 05 Mar 2020 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393052 The six-month time limit for availing Cenvat credit introduced by Notification No. 21/2014-CE applied prospectively and could not be used to reject credit on invoices issued before 1.9.2014. The Tribunal followed its earlier decisions and held that, unless the notification clearly provided otherwise, the amended limitation condition did not govern pre-amendment invoices. Credit taken after six months from invoice date was therefore not deniable merely by reference to the later amendment, and the denial of Cenvat credit was unsustainable. Case-Laws Central Excise Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393052