Ramesh Nair ORDER
Ramesh Nair, J. (Member)
1. The issue involved in the present appeal is that whether the appellant is entitled for cenvat credit on the input service when the credit was availed after one year from the date of issue of invoices.
2. Shri S. Suriyanarayanan, Learned Counsel appearing on behalf of the appellant submits that though the credit was taken after one year from the date of issue of invoices but in all the cases the date of issue of invoices are prior to the amendment Notification of Rule 4(1) according to which the appellant are supposed to take cenvat credit within six months / one year from the date of issue of invoices. He submits that since the invoices in question were issue prior to the insertion of stipulated time period of six months / one year, this amendment fixing the time limit shall not apply, accordingly, the cenvat credit cannot be denied. In support of his submission, he placed reliance on the following judgments:
• MANU/CB/0255/2007 : 2007 (208) ELT 19 (Tri. LB) - MRP Ltd. vs. CCE, Mangalore.
• 2009 (246) ELT 364 (Tri.- Ahmd.) Banner Pharma Caps Pvt. Ltd..
• MANU/SC/0427/2011 : 2011 (268) ELT 296 (SC) Thirumalai Chemicals Ltd. vs. UOI.
• MANU/CC/0105/2012 : 2012 (284) ELT 202 (Tri. Chennai) CCE, Chennai-III vs. Ford India Ltd..
• MANU/CS/0141/2013 : 2013 (293) ELT 119 (Tri. Ahmd.)-Alembic Ltd. vs. CCE Vadodara.
• MANU/KA/2941/2014 : 2015 (318) ELT 240 (Kar.)-CCE & ST Bangalore vs. FORSOC Chemicals (I) Pvt. Ltd..
3. Shri R.K. Bhashkar, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterated the findings of the impugned order. He also placed reliance on the following judgments:
• MANU/SC/0065/2018 : 2018 (9) GSTL 337 (SC)-CCE vs. Ultratech Cement Ltd..
• 2018 (13) GSTL J101 (SC)- Ultratech Cement Ltd. vs. Commr.
• 2018-TIOL-3130-CESTAT-MAD-Alkraft Thermotechnologies P. Ltd.
• MANU/CE/0302/2018 : 2018-TIOL-2226-CESTAT-DEL-Pee Cee Cosma Sope Ltd. vs. CCE, Jodhpur.
• 2019-TIOL-181-CESTAT-Mum-CCE Pune-I vs. Chevrolet Sales India Pvt. Ltd..
4. I have carefully considered the submissions made by both the sides and perused the records.
5. I find that there is no dispute that the appellant have availed the cenvat credit after one year from the date of issue of invoices. However, the dates of issue of invoices are undisputedly prior to the amended Rule 4(1) whereby the time limit of six months/ one year form the date of issue of invoices was fixed for availing the cenvat credit. ........