https://www.taxtmi.com/forum/issue?id=1839 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. en-us Sun, 28 Mar 2010 10:18:54 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1839 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. Discussion-Forum Service Tax Sun, 28 Mar 2010 10:18:54 +0530 https://www.taxtmi.com/forum/issue?id=1839