2018 (10) TMI 1366

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....le interest and penalty. When the matter came up for hearing Shri G. Shivadass, Advocate appeared for the assessee and Shri. Madhup Sharan, learned DR appeared for the Revenue, heard rival contentions, perused the documents placed in the appeal record and have also gone through various decisions referred to during the course of hearing. 2. A show-cause notice dated 24.07.2015 was issued by the Revenue alleging that the appellant had availed cenvat credit on the strength of some invoices issued by the suppliers of inputs and by the provider of taxable services and that the appellant‟s claim in availing cenvat credit was on the basis of invoices issued prior to six months from the date on which the credit was taken. This, according t....

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....rving that the appellant‟s argument to the effect that the invoices based on which cenvat credit was availed were issued prior to 01.09.2014 and therefore the amendment brought in w.e.f. 01.09.2014 vide Notification No. 21/2014 (supra) was not applicable. 2.1. Admitted position is that no rejection is made on the basis of invalidity or illegality of any invoice, i.e., no invoice against which cenvat credit was claimed is thrown out as irregular or illegal or wrong. CBEC has come out with another Notification No. 06/2015 dated 01.03.2015 wherein, Rule 4(7) (supra) has been further amended, to the effect that „six months‟ is replaced by „one year‟. As indicated above, it is not the case of the Revenue that the....