Appeal under EA1 or ST 4

[Hariharan Sundaram]

Dear Experts,

What are all occasions to file EA 1 or ST4?. A manufacturer availing cenvat credit of input service and filed refund claim which was rejected by the Deputy Commissioner. Whether he has to file EA1 or ST4 before Commissioner (Appeals) . Kindly support your views with instructions, case laws etc

Thank you

[Rajagopalan Ranganathan]

Sir,

Cenvat Credit Rules, 2004 is enacted by the Government in exercise of its power under Section 37 of Central Excise Act, 1944 and Section 94 of finance Act, 1994 in a joint manner. Cenvat Credit rules, 2004 is a subordiante legislation under Central Excise Law and hence it is part and parcel of Central Excise Law. Therefore an appeal against the question of disallowance of cenvat credit in respect of input services can be filed in E.A.1. Since demand of ineligible credit will be treated as demand of central excise duty not paid, short paid etc appeal is to be filed in form E.A.1 only. This is my opinion.

[Ganeshan Kalyani]

By going through the forms mentioned in the query I infer that ST-4 is for Service tax purpose and EA-1 is for Central excise.

[YAGAY andSUN]

It is a settled legal position that an Appeal on CENVAT credit matters would be filed in EA1 Forms as rightly stated by Rajagopalan.

[YAGAY andSUN]

Just going through the Forms are not sufficient, the knowledge of basic law and settled legal position are also necessary to file an appeal in appropriate form. Appeal can be rejected if appeal is filed in ST-4 instead of EA1.

[Hariharan Sundaram]

Thank you very much experts. It can be derived from your opinions, for the manufacturer, it is EA 1 though the denial of Cenvat credit is service tax credit and for service providers , it will be Form ST4. Please let me know whether the appeal will be rejected when the appeal is not filed in correct Format? please clarify with case laws, if any

[Ganeshan Kalyani]

Sometime reading of form plainly also solves the problem. Sometime small knowledge also yield results. Small effort of reading the purpose mentioned on the form triggers the mind of querist.

AI Summary

Cenvat credit appeals: manufacturers must use EA 1; ST 4 is for service providers, wrong form risks rejection. Denial of cenvat credit for input services, being treated as a demand of central excise duty under the Cenvat Credit Rules, 2004, should be appealed by a manufacturer using form EA 1; form ST 4 is appropriate for service providers. Filing the wrong form can lead to procedural rejection.