https://www.taxtmi.com/article/detailed?id=6585 The CBEC Circular of 30 June 2015 mandates a two-tier scrutiny: preliminary online validation of ST-3 returns via ACES and focused detailed manual scrutiny to verify taxability, valuation, admissibility of exemptions/abatements/exports and correct availment/utilisation of CENVAT credit. Detailed scrutiny targets non-audited assesses selected across prescribed tax-paid bands for a prior financial year, requires prior intimation of at least fifteen days, relies on assessment-related documents rather than routine full financial records, and must be completed within a normal period not exceeding three months, with findings recorded against a standard checklist. en-us Thu, 17 Dec 2015 23:54:41 +0530 Thu, 17 Dec 2015 23:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6585 The CBEC Circular of 30 June 2015 mandates a two-tier scrutiny: preliminary online validation of ST-3 returns via ACES and focused detailed manual scrutiny to verify taxability, valuation, admissibility of exemptions/abatements/exports and correct availment/utilisation of CENVAT credit. Detailed scrutiny targets non-audited assesses selected across prescribed tax-paid bands for a prior financial year, requires prior intimation of at least fifteen days, relies on assessment-related documents rather than routine full financial records, and must be completed within a normal period not exceeding three months, with findings recorded against a standard checklist. Articles Service Tax Thu, 17 Dec 2015 23:54:41 +0530 https://www.taxtmi.com/article/detailed?id=6585