https://www.taxtmi.com/caselaws?id=34221 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the Applicant in the case of delayed availment of CENVAT Credit for services related to manufacturing activities. The Tribunal held that there is no provision in the CENVAT Credit Rules to deny credit due to delay, and no specified time limit for taking credit exists. The Revenue's argument for a reasonable period for taking credit was rejected as unfounded. The Commissioner's appeals were dismissed, and cross-objections were disposed of accordingly by the Tribunal. en-us Thu, 01 Jan 2009 00:00:00 +0530 Sun, 26 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34221 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the Applicant in the case of delayed availment of CENVAT Credit for services related to manufacturing activities. The Tribunal held that there is no provision in the CENVAT Credit Rules to deny credit due to delay, and no specified time limit for taking credit exists. The Revenue's argument for a reasonable period for taking credit was rejected as unfounded. The Commissioner's appeals were dismissed, and cross-objections were disposed of accordingly by the Tribunal. Case-Laws Service Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34221