Recovery of Cenvat Credit

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..... ongly but not utilised, the same shall be recovered from the manufacturer or the provider of output service, as the case may be, and the provisions of section 11A of the Excise Act or section 73 of the Finance Act, 1994 (32 of 1994) , as the case may be, shall apply mutatis mutandis for effecting such recoveries. (w.e.f. 01 st March, 2015) Where the CENVAT credit has been taken and u .....

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..... t Credit wrongly taken and utilised by or erroneously refunded, the same along with interest shall be recovered under the provisions of sections 11A and 11AA of the Central Excise Act, 1944 , from the manufacturer. For the purpose of recovery of Cenvat Credit wrongly taken and utilised by or erroneously refunded, the same along with interest shall be recovered under the provisions of se .....

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..... ll be recovered under the provisions of sections 11A and 11AA of the Central Excise Act, 1944, in respect of Cenvat Excise. For the purpose of recovery of Cenvat Credit wrongly taken and utilised by or erroneously refunded, the same along with interest shall be recovered under the provisions of sections 73 and 75 of the Finance Act, in respect of Cenvat Service Tax. Show .....

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..... as to be filed - In case of provisional assessment The date of adjustment of duty / tax after the final assessment - In case of erroneously refund The date of such refund - Any other case The date of payment of duty / tax SCN shall be issued by the proper officer only: Show cause notice issued by the proper .....

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