TaxTMI 
TaxTMI 
2024 (1) TMI 634
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....ttopadhyay , Authorized Representative for the Revenue ORDER K. ANPAZHAKAN : The present appeal has been filed against the impugned order dated 17.12.2018, wherein the Ld.Commissioner(Appeals) upheld the denial of Cenvat Credit availed BY THE appellant beyond the period of six months prescribed under Notification No.21/2014 dated 11.07.2014. 2. The facts of the case are that the appellant h....
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.... dated 11.07.2014 would not be applicable for the invoices issued prior to 11.07.2014. Accordingly, he prayed for allowing their appeal. 4. The Ld. Authorized Representative for the department reiterated the findings in the impugned order. 5. I find that there is no dispute regarding the payment of duty and receipt of the inputs by the appellant in their factory. The only issue to be decided her....
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....er the facts of the case credit was taken in respect of the invoices issued in the month of March & April 2014 in November 2014. On going through the Notification No. 6/2015-C.E. (N.T.), dated 1-3-2015 the period available for taking credit is 1 year in terms of the notification, the invoices issued in the month of March and April 2014 become eligible for Cenvat credit. I also observed that the No....
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....the credit. As per my above discussion, the appellant is entitled for the Cenvat credit hence the impugned order is set aside. The appeal is allowed." 7. I find that this decision has been followed in various other decisions of the Tribunals, some of which are mentioned below:- (a) Indian Potash Ltd. vs. Commissioner of CGST, Meerut [2019 (369) E.L.T. 742 (Tri.-All.)] (b) Essel Propack Ltd.....