TMI Blogcenvat rule 6(3A) procedure lapseX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Whether you have exercised the option under Rule 6(3)? - Reply By satbir singh wahi - The Reply = Sir Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is procedure lapse , no intimation to dept done. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest for the same. In the reply you can contend for proportionate CENVAT credit. - Reply By satbir singh wahi - The Reply = 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. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = It is up to you to challenge on your own. There is no ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se law in this regard to the best of my knowledge. - Reply By satbir singh wahi - The Reply = Thanks Sir - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Ok good luck - Reply By Ganeshan Kalyani - The Reply = Penalty may be proposed to impose as ignorance of law is not an excuse. - Reply By Himansu Sha - The Reply = The assessee has the option of following the procedures of rule 6(3)(I) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (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. - Reply By Himansu Sha - The Reply = May refer the Hon,blue APex court decision - chandrapur magnet wire - Reply By KASTURI SETHI - The Reply = SCN will be issued for non-reversal as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non intimation. Now ball is in the court of the department and not in the hands of asseessee. - Reply By KASTURI SETHI - The Reply = Dear Querist, This case law may be relevant for you. 2017 (347) E.L.T. 112 (Tri. - Bang.) = 2016 (8) TMI 387 - CESTAT BANGALORE CRANES STRUCTURAL ENGINEERS Versus COMMR. OF C. EX., BANGALORE-I - Reply By satbir singh wahi - The Reply = Thank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Sir for this case law. - Reply By KASTURI SETHI - The Reply = Welcome Sir. - cenvat rule 6(3A) procedure lapse - Query Started By: - satbir singh wahi Dated:- 5-4-2017 Service Tax - Got 14 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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