2024 (8) TMI 1204

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....iv Ranjan, Assistant Commissioner, Authorised Representative for the Respondent ORDER Denial of CENVAT Credit to previous invoices, after period of limitation of six months for such availment of credit was introduced w.e.f. 01.09.2014, by the Adjudicating Authority that attained finality by way of confirmation of the said order by the Commissioner (Appeals) vide his above referred order is a....

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....4-CE (NT). Show-cause notice was issued to the Appellant, adjudication process was initiated and concluded against it and Appellant's unsuccessful attempt before the Commissioner (Appeals) has brought the dispute to this forum. 3. During course of hearing of the appeal, in citing plethora of decisions on the issue, learned Counsel for the Appellant submitted that issue is no more res integra in....

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....e order passed by the Commissioner (Appeals) and stated that even with introduction of said notification, Appellant had enough time to avail the said credits within six months and it had not done so, for which interference in the order passed by the Commissioner (Appeals) is uncalled for. 5. I have gone through the case record and precedent decision on the issue. Admittedly for two invoices iss....

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....ve expired by the time Notification No. 21/2014-CE (NT) was brought into force on 01.09.2014. It is apparently for this reason that consistent decision is passed by this Tribunal that the same Notification No. 21/2014-CE (NT) is applicable to the invoices issued post Notification No. 21/2014-CE (NT). Even when the issue is nearly settled, what can be said to be in the greater interest of justice i....