Mention the time-limit within which the CENVAT credit of duty paid on inputs and service tax paid on input services can be availed under the CENVAT Credit Rules, 2004.

As per the provisions of Rule 4(1) and Rule 4(7) of the CENVAT Credit Rules, 2004 read with Notification No. 21/2014-CE (NT) dated 11.07.2014, time limit for availing CENVAT credit has been fixed as 6 months. Thus, the manufacturer or the service provider shall not take the CENVAT credit after six months of the date of the issue of invoice or any other document for input or input services. However, no time limit has been fixed for capital goods.