https://www.taxtmi.com/caselaws?id=415814 The Tribunal held in favor of the appellant, allowing the appeal regarding entitlement to cenvat credit on input service availed after one year from invoice issuance. The Tribunal emphasized that amendments imposing time limits should not retroactively apply to invoices issued before the changes. Relying on precedents, including a Delhi High Court judgment, the Tribunal concluded that the appellant was entitled to the credit as the invoices were issued before the regulatory changes. The decision highlighted the significance of verifying invoice issuance dates and ensuring regulatory changes do not unfairly affect past transactions. en-us Tue, 14 Dec 2021 00:00:00 +0530 Wed, 15 Dec 2021 09:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415814 The Tribunal held in favor of the appellant, allowing the appeal regarding entitlement to cenvat credit on input service availed after one year from invoice issuance. The Tribunal emphasized that amendments imposing time limits should not retroactively apply to invoices issued before the changes. Relying on precedents, including a Delhi High Court judgment, the Tribunal concluded that the appellant was entitled to the credit as the invoices were issued before the regulatory changes. The decision highlighted the significance of verifying invoice issuance dates and ensuring regulatory changes do not unfairly affect past transactions. Case-Laws Central Excise Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415814