https://www.taxtmi.com/caselaws?id=761625 The tribunal set aside the impugned order and remanded the case to the adjudicating authority for reevaluation. It recognized the appellant's contention that the limitation on availing Cenvat Credit should not apply retroactively to invoices issued before the 2014 amendment to Rule 4 of the Cenvat Credit Rules. The tribunal emphasized the necessity of verifying whether sales were on an FOR basis and inclusive of excise duty, and to reassess the applicability of the limitation period on the invoices in question. The adjudicating authority is tasked with issuing a fresh order considering these aspects and relevant legal precedents. en-us Tue, 12 Nov 2024 00:00:00 +0530 Wed, 13 Nov 2024 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761625 The tribunal set aside the impugned order and remanded the case to the adjudicating authority for reevaluation. It recognized the appellant's contention that the limitation on availing Cenvat Credit should not apply retroactively to invoices issued before the 2014 amendment to Rule 4 of the Cenvat Credit Rules. The tribunal emphasized the necessity of verifying whether sales were on an FOR basis and inclusive of excise duty, and to reassess the applicability of the limitation period on the invoices in question. The adjudicating authority is tasked with issuing a fresh order considering these aspects and relevant legal precedents. Case-Laws Central Excise Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761625