CENVAT Credit Claim Denied After Six Months Despite Rule Change Extending Time Limit to One Year Prospective Only.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT credit - time limit availing credit - credit was taken after six months as on 28.2.2015 - The rule changed with effect from 01/03/2015 and the words ‘six months’ were changed to ‘one year’ - it has prospective application - demand confirmed invoking extended period of limitation - AT....