Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Credit Availed Beyond One Year From Invoice Date Inadmissible Under Rule 4(1) Of Cenvat Credit Rules: CESTAT
Update / Judgement Date
03 Oct 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Excise, VAT & Custom
The CESTAT ruled that credit availed beyond one year from invoice date is inadmissible under Rule 4(1) of the Cenvat Credit Rules. The article explains statutory timelines and implications for manufacturers.
