cenvat passing - delayed importer registration

[Asked by Guest]

Dear sir,

We have done the importer registration under central excise as per amended norms.

Unfortunately, the registration was done on 23.07.2014, i.e., with a delay of almost 4 months.

We raised invoices based on our Dealer registration as in the past.

We are being questioned for passing on cenvat during the period 01.04.2015 to 22.07.2015 with a reason that only dealer registration number is mentioned in the invoices and not the importer registration number.

We are importers (95%) (local 5%) and trading in India.

How to explain and convince the excise authorities, please guide us.

Thanks and best regards

Ramamurthy

Scope - chennai

9790845511

[Rajagopalan Ranganathan]

Sir,

You are already registered as a dealer. you have to register with Central Excise Department as importer after a delay of 4 months. As importer you have to register as dealer as per Notification No.17/2013-CE (NT) dated 31.12.2013 (initially) and this Notification was rescinded vide Notification No. 06/2014 – Central Excise (N.T.) February 26, 2014. Again reinserted vide Notification no. 8/2014 CE(NT) dated 28.2.2014 w.e.f. 1.4.2014. Since you are registered on 23.07.2014, the Department cannot object to your passing of credit during the period 01.04.2015 to 22.07.2015. If at all the Department can object your passing of credit for the period 26.2.2014 to 23.7.2014. Even for this period Department cannot have any objection since you are already registered as dealer.

AI Summary

Importer registration delay does not bar passing of CENVAT credit where prior dealer registration existed and notifications applied.
The taxpayer held dealer registration and obtained importer registration belatedly on 23.07.2014. Relevant notifications were rescinded and reinserted, effective 01.04.2014, framing importer-registration obligations. Given these facts and the notification history, the department cannot reasonably object to passing of CENVAT credit for the period at issue; any departmental challenge would at best relate to the earlier interval before importer registration, but existing dealer registration mitigates that objection.