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

Cenvat credit return obligations must follow Rule 9; no Form 3 prescribed, Section 9(1) proceedings require court complaint.
Assessment of alleged non submission of Cenvat credit returns should be governed by the Cenvat Credit Rules' return requirements: manufacturers file monthly returns consolidated with ER 1 and service providers file half yearly returns. No separate Form 3 is prescribed under the Cenvat Credit Rules post notification, so demands based solely on non submission of such a form are unsound. Section 9(1) recovery actions must be initiated by departmental complaint in court; quasi judicial officers lack authority to initiate those court proceedings.