Tribunal Rules CENVAT Credit Valid for Pre-2014 Invoices, Affirms Credit for Input Services Outside Factory.

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....The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized at salt pans for procuring salt, a raw material for soda ash production. The department rejected the credit on the grounds that it was availed beyond one year from the date of invoice, relying on Sections 11A and 11B of the CENVAT Credit Rules, 2004. However, these sections do not prescribe any time limit for availing credit. The amendment introducing the one-year time limit was made on 11.07.2014, after the relevant period. Relying on the Roquette Riddhi Siddhi case, the Tribunal held that credit can be availed even after one year for invoices issued before 01.09.2014. Regar.........