https://www.taxtmi.com/caselaws?id=763944 CESTAT Ahmedabad allowed the appeal where revenue denied Cenvat credit on invoices dated prior to 11.07.2014 amendment. The tribunal held that the six-month time limit introduced by Notification No. 21/2014-CE (NT) cannot be applied retrospectively to invoices issued before the amendment date. Since no time limit existed when the invoices were issued, the credit could not be denied on grounds of time bar. The tribunal also found that credit recorded in books of accounts satisfied requirements even without RG-23A Part-II entries. en-us Tue, 16 Jul 2024 00:00:00 +0530 Wed, 01 Jan 2025 10:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763944 CESTAT Ahmedabad allowed the appeal where revenue denied Cenvat credit on invoices dated prior to 11.07.2014 amendment. The tribunal held that the six-month time limit introduced by Notification No. 21/2014-CE (NT) cannot be applied retrospectively to invoices issued before the amendment date. Since no time limit existed when the invoices were issued, the credit could not be denied on grounds of time bar. The tribunal also found that credit recorded in books of accounts satisfied requirements even without RG-23A Part-II entries. Case-Laws Central Excise Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763944