TaxTMI 
TaxTMI 
Relevant date for service of SCN on account of wrong availment of cenvat credit
05 Sep 2014 
2 Replies 
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Relevant date for SCN service is the return filing date, determining when limitation period begins to run.
Section 73(6) provides that where a return was required and has been filed, the relevant date is the date on which the return was filed; therefore the relevant date for service of a show-cause notice for wrongly availed CENVAT credit is the date the ST-3 return for the applicable period was filed rather than the date the credit was entered. (AI Summary)
Section 73(6) provides that where a return was required and has been filed, the relevant date is the date on which the return was filed; therefore the relevant date for service of a show-cause notice for wrongly availed CENVAT credit is the date the ST-3 return for the applicable period was filed rather than the date the credit was entered. (AI Summary)
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.