2019 (5) TMI 1427

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....ssued after 01.09.2014 beyond the period of six months from the date of the input invoices. The sixth proviso to Rule 4(7) of Cenvat Credit Rules (CCR), 2004 was inserted with effect from 01.09.2014 as below: "Provided also that the manufacturer or the provider of output service shall not take Cenvat Credit after six months from the date of issue of any of the documents specified in Sub Rule (1) of Rule 9." 3. In this case, the appellant have availed Cenvat Credit on the basis of ISD invoices issued by their Head Office which are valid documents under Rule 9(1)(g) as invoice bill or challan issued by ISD under Rule 4A of Service Tax Rules, 1994. It is not in dispute that the appellant being a manufacturer of goods has availed Cenvat Cr....

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....e application, the limitation only should apply prospectively and they already reversed Cenvat Credit to the extent of those two invoices. She further urges that the fault, if any, is on account of their Head Office who are registered with the department as ISD. As far as they are concerned, the credit was taken within six months from the date of issue of ISD invoices which are themselves invoices specified under Rule 9(1). Lastly, she also argues that the restriction placed under sixth proviso to Rule 4(7) of CCR, 2004 only on availment of Cenvat Credit by the manufacturer or by the service provider but not on the ISD. She would urge that till date there is no restriction on when the ISD can take credit of the input invoices. Therefore, th....