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cenvat rule 6(3A) procedure lapse, Service Tax

Issue Id: - 111731
Dated: 5-4-2017
By:- satbir singh wahi
cenvat rule 6(3A) procedure lapse

  • Contents

During audit by Service tax dept , the procedure lapse of non intimation to dept. has been detected. Whether proportionate cenvat can be allowed after reversal of cenvat on exempted services.Dept . insisting for full cenvat disallowance.

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Showing Replies 1 to 14 of 14 Records

1 Dated: 5-4-2017
By:- MARIAPPAN GOVINDARAJAN

Whether you have exercised the option under Rule 6(3)?


2 Dated: 5-4-2017
By:- satbir singh wahi

Sir

There is procedure lapse , no intimation to dept done.


3 Dated: 5-4-2017
By:- MARIAPPAN GOVINDARAJAN

You may now give option under Rule 6(3) and give the details of intimation as under Rule 6(3A) and sought for condonation of delay as it is not wanton. Even if the department issues show cause notice it will give weightage. In the meantime you may reverse the credit proportionately and pay also interest for the same. In the reply you can contend for proportionate CENVAT credit.


4 Dated: 5-4-2017
By:- satbir singh wahi

Thanks Sir

Whether Audit party will allow proportionate credit ? Pls give, if any ruling or case law to claim proportionate cenvat in case of procedure lapse.


5 Dated: 5-4-2017
By:- MARIAPPAN GOVINDARAJAN

It is up to you to challenge on your own. There is no case law in this regard to the best of my knowledge.


6 Dated: 5-4-2017
By:- satbir singh wahi

Thanks Sir


7 Dated: 5-4-2017
By:- MARIAPPAN GOVINDARAJAN

Ok good luck


8 Dated: 5-4-2017
By:- Ganeshan Kalyani

Penalty may be proposed to impose as ignorance of law is not an excuse.


9 Dated: 6-4-2017
By:- Himansu Sha

The assessee has the option of following the procedures of rule 6(3)(I) or (ii) . if no declaration filed for either of the options, then department may ask for sequential observance of the provisions. Hence they may ask for reversal of 6% of the value of exempted services.


10 Dated: 6-4-2017
By:- Himansu Sha

May refer the Hon,blue APex court decision - chandrapur magnet wire


11 Dated: 6-4-2017
By:- KASTURI SETHI

SCN will be issued for non-reversal as well as non intimation. Now ball is in the court of the department and not in the hands of asseessee.


12 Dated: 6-4-2017
By:- KASTURI SETHI

Dear Querist,

This case law may be relevant for you.


13 Dated: 7-4-2017
By:- satbir singh wahi

Thanks Sir for this case law.


14 Dated: 7-4-2017
By:- KASTURI SETHI

Welcome Sir.


1

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