2025-VIL-1316-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Limitation period for availment of Cenvat credit, Export of service - Appellant availed Cenvat credit on various input services and claimed refund under Rule 5 of the Cenvat Credit Rules, 2004 – Audit observed that the appellant had availed Cenvat credit on certain invoices after a lapse of 1 year from the date of the invoices, in violation of Rule 7 of the Credit Rules - Whether the Cenvat credit availed by the appellant on invoices after a lapse of one year from the date of the invoices is admissible under the Cenvat Credit Rules – HELD - As per the fifth proviso to Rule 4(7) of the Cenvat Credit Rules, the Cenvat credit cannot be availed after one year from the date of issue of the invoice. In the present case, the invoices were dated 01.10.2015, and the one-year period expired on 01.10.2016 - The Tribunal accepted the appellant's contention that the Cenvat credit could be availed in the month of October 2016, as the time limit for availing the credit is not to be determined in terms of days within a particular month, but in terms of a respective month - The appellant had maintained proper records as required under the Cenvat Credit Rules, and there was no deliberate misinterpretation of the law or suppression of information by the appellant – Further, the time limit to avail the Cenvat credit is not applicable in case of re-availment of Cenvat credit and entire Cenvat credit disputed in the present case is rightly availed and impugned Order-in- Appeal passed without appreciating the same is set aside - The Cenvat credit availed by the appellant in October 2016 for the invoices dated 01.10.2015 is admissible under the Cenvat Credit Rules - The appeal filed by the appellant is allowed
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