https://www.taxtmi.com/caselaws?id=448811 CESTAT Ahmedabad allowed the appeal, holding that the six-month limitation for CENVAT credit under Rule 4's 3rd Proviso applies only to invoices issued after 18.09.2014, not prior ones. The tribunal ruled that CENVAT credit for warehouse rental services outside factory premises is admissible if related to manufacturing activities. Additionally, credit cannot be denied merely because invoices bear head office address instead of factory address, provided services were actually received at the factory. The impugned order was set aside and all disputed credits were allowed to the appellant. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448811 CESTAT Ahmedabad allowed the appeal, holding that the six-month limitation for CENVAT credit under Rule 4's 3rd Proviso applies only to invoices issued after 18.09.2014, not prior ones. The tribunal ruled that CENVAT credit for warehouse rental services outside factory premises is admissible if related to manufacturing activities. Additionally, credit cannot be denied merely because invoices bear head office address instead of factory address, provided services were actually received at the factory. The impugned order was set aside and all disputed credits were allowed to the appellant. Case-Laws Central Excise Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448811