https://www.taxtmi.com/caselaws?id=424017 Cenvat credit taken on ISD invoices after rejection of the refund claim was admissible because the assessee had already pursued the refund route, and the later credit availment was not sustainable to be treated as suo motu credit. The limitation objection was also rejected since it was not raised in the show cause notice, and in any event no prescribed time bar applied to the relevant ISD invoices before the later amendment introducing a one-year restriction. The denial on both grounds was set aside. en-us Wed, 18 May 2022 00:00:00 +0530 Tue, 21 Jun 2022 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424017 Cenvat credit taken on ISD invoices after rejection of the refund claim was admissible because the assessee had already pursued the refund route, and the later credit availment was not sustainable to be treated as suo motu credit. The limitation objection was also rejected since it was not raised in the show cause notice, and in any event no prescribed time bar applied to the relevant ISD invoices before the later amendment introducing a one-year restriction. The denial on both grounds was set aside. Case-Laws Central Excise Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424017