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

[VINOD KUMAR]

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 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.

AI Summary

Determining Relevant Date for Show Cause Notice on Cenvat Credit Reversal under Section 73(6): Importance of Return Filing Date A manufacturer incorrectly availed cenvat credit on input services in 2011-12, reversing it in December 2012. The query seeks to determine the relevant date for the service of a show cause notice (SCN) regarding this issue. Two responses clarify that the relevant date is the date of filing the return, as per Section 73(6), since this is when the department first receives information. The discussion emphasizes the importance of the return filing date in determining the start of the SCN service period.