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
Manufacturer's Refund Claim Rejected: Experts Advise Using EA1 for Excise, ST4 for Service Tax Appeals A manufacturer seeking a refund claim for Cenvat credit on input services, which was rejected by the Deputy Commissioner, inquired about whether to file an appeal using EA1 or ST4 forms. Experts advised that EA1 is appropriate for central excise matters, while ST4 pertains to service tax issues. It was emphasized that filing in the correct form is crucial, as an appeal could be rejected if filed incorrectly. The discussion highlighted the importance of understanding basic legal principles and the specific purposes of each form to ensure proper filing. (AI Summary)
Central Excise