TaxTMI 
TaxTMI 
2021 (9) TMI 1261
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....aring on behalf of the appellant submits that even though the time limit of six months was prescribed in Notification No.21/2014-CE (N.T.) the period of six months was subsequently substituted to one year as per the notification dated 01.03.2015. He submits that in the present case all the invoices disputed by the department either issued prior to the date of notification or in some invoices credit was taken within one year from the issue of invoices. It is his submission that the invoices which were issued before issuance of Notification No.21/2014-CE (N.T.), the time limit will not apply. He submits that the notification cannot be given retrospective effect on the invoices issued prior to date of notification therefore, the credit on this....
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....D ALOK MASTERBATCHES LTD (supra) considered the same issue and passed the following order:- "The issue involved is that whether the revenue is correct in denying the cenvat credit on the ground that the appellant have availed the credit the after a period of 6 months from the date of issue of cenvatable invoices invoking the proviso which was inserted in Rule 4(1) & 4(7) vide notification No. 21/2014-CE(N.T.) dated 11.07.2014. 2. Shri. Ravinder Pal Jindal, learned counsel appearing on behalf of the appellant submits that though the credit was taken after the date of amendment notification 21/2014-CE (N.T.), but all the invoices were issued prior to the effect of said notification i.e. before 01.09.2014. Therefore, this amended provision....
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.... held that the limitation of 6 months provided as per notification no 21/2014-CE(N.T.) is not applicable in cases where the invoices were issued before the notification came into effect i.e. 01.09.2014. the Delhi bench in said case has relied upon the judgment of Delhi High Court in the case of GLOBAL CERAMICS PRIVATE LIMITED AND ORS.-2019-TIOL-1129-HC-DEL-CUS. The relevant para of said judgment of BHARAT ALUMINIUM COMPANY LTD. (Supra) is reproduced below. 5. Having expressed our anguish, we note that the issue is no more res Integra. Reliance can be placed to the following decisions; (i) Indian Potash Ltd. vs Commissioner of Central GST, Meerut [2018 (10) TMI 1367-CESTAT Allahabad] (ii) Hindustan Coca Cola Beverages Pvt. Ltd. vs. Commiss....