Relevant date for service of SCN on account of wrong availment of cenvat credit

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..... Relevant date for service of SCN on account of wrong availment of cenvat credit
Query (Issue) Started By: - VINOD KUMAR Dated:- 5-9-2014 Last Reply Date:- 6-9-2014 Service Tax
Got 2 Replies
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..... Service Tax
A manufacturer has wrongly taken cenvat credit on input services during the year 2011-12 on 16-4-2011 and reversed the same on 20-12-2012. Now the relevant date for service of scn will .....

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..... start from the date of filing of st-3 for April-September 2011 or crom the date of entry of wrongly availed cenvat credit i. e. from 16-4-2011.Please guide with rekevant section and rules. Reply By Na .....

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..... veed S: The Reply: Section 73(6), prescribes the term "relevant date" as, - Situation Relevant Date Where return was required to be filed and so filed The date on which return has .....

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..... been filed. Reply By Pradeep Khatri: The Reply: Dear Vinod, In such matter, the relevant date is the date of filing of return under the specific Act. Because from this very date the department get .....

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..... s the first hand information in these matters. Regards YAGAY and SUN (Management and Indirect Tax Consultants)
Discussion Forum - Knowledge Sharing .....

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