Previous period availment of cenvat credit - central excise

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CA MANDEEP KAUR (Querist)
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18 July 2014 the time limit for availment of cenvat credit is fix for 6 months which is effective from 01.09.2014 , but if we want to avail cenvat or service tax credit of previous period i.e before 01.09.2014 may be one year before then can we avail such cenvat or service tax credit in or after september 2014,please explain,

Arun Kumar Singh

Arun Kumar Singh (Expert)
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18 July 2014 You can avail the cenvat credit of laying inputs and input services before the effective date.

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CA MANDEEP KAUR

CA MANDEEP KAUR (Querist)
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18 July 2014 Thank you sir for your reply,in case of railway certificate ,they provide the same even after 1 year so will be able to take credit of old bills i.e. of 2013 after 01.09.2014?

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Arun Kumar Singh

Arun Kumar Singh (Expert)
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18 July 2014 You can take the cenvat credit within six month from the issue of invoice after effective date.

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