CENVAT Credit Claim Period Extended to One Year by Notification No. 21/2014-CE for Post-Notification Invoices.

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 limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the Notification No.21/2014-CE (N.T.) dated 11.07.2014, the time limit shall be taken as one year and as per the submission of learned counsel, the invoices issued after the date of notification dated 11.07.2014 credit was taken within one year. - AT....