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

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.