Issue of SCN for non submission of CENVAT credit return as per S. 9(1) and non submission of Form 3

[RAJAGOPALAN R]

Sir,

We received SCN stating that CENVAT credit return as per Sect. 9(1) for the period from 1.10.2004 to 31.3.2005 was not submitted by us in addition to Form 3. In the service tax book it is mentioned that the said form was not yet prescribed in the Cenvat Credit Rule, 2004. Kindly inform any form is there. If so kindly mail the same to me at [email protected].

AI Summary

Debate on Validity of Show Cause Notice for CENVAT Credit: Misinterpretation of Section 9(1) and Rule 9 Highlighted A discussion on a forum addresses the issue of receiving a Show Cause Notice (SCN) for not submitting CENVAT credit returns and Form 3 as per Section 9(1) of the Central Excise Act. One participant clarifies that proceedings under Section 9(1) can only be initiated in court and that no Form 3 was prescribed under the Cenvat Credit Rules, 2004. Another participant emphasizes the incorrect reference to Section 9(1) and suggests focusing on Rule 9 of the Cenvat Credit Rules, noting that no specific form was mandated, rendering the demand baseless.