Recovery of Cenvat Credit

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....e same shall be recovered from the manufacturer or the provider of output service, as the case may be, and the provisions of section 11A of the Excise Act or section 73 of the Finance Act, 1994 (32 of 1994), as the case may be, shall apply mutatis mutandis for effecting such recoveries. (w.e.f. 01st March, 2015) Where the CENVAT credit has been taken and utilized wrongly or has been erroneously r....

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.... along with interest shall be recovered under the provisions of sections 11A and 11AA of the Central Excise Act, 1944, from the manufacturer. For the purpose of recovery of Cenvat Credit wrongly taken and utilised by or erroneously refunded, the same along with interest shall be recovered under the provisions of sections 73 and 75 of the Finance Act, from the provider of output services. Rule14 ....

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....ect of Cenvat Excise. For the purpose of recovery of Cenvat Credit wrongly taken and utilised by or erroneously refunded, the same along with interest shall be recovered under the provisions of sections 73 and 75 of the Finance Act, in respect of Cenvat Service Tax. * Show cause notice (SCN) is mandatory: No amount shall be recovered without issuing a show cause notice. * Time Limit for issu....