https://www.taxtmi.com/forum/issue?id=107284 Section 73(6) provides that where a return was required and has been filed, the relevant date is the date on which the return was filed; therefore the relevant date for service of a show-cause notice for wrongly availed CENVAT credit is the date the ST-3 return for the applicable period was filed rather than the date the credit was entered. en-us Fri, 05 Sep 2014 16:58:41 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107284 Section 73(6) provides that where a return was required and has been filed, the relevant date is the date on which the return was filed; therefore the relevant date for service of a show-cause notice for wrongly availed CENVAT credit is the date the ST-3 return for the applicable period was filed rather than the date the credit was entered. Discussion-Forum Service Tax Fri, 05 Sep 2014 16:58:41 +0530 https://www.taxtmi.com/forum/issue?id=107284