Availability of CENVAT after issuance of Show Cause Notice
B. R. Passey
(Querist) 07 December 2009
This query is : Resolved
I would like to know whether one can avail the CENVAT credit after issuance of a Show Cause Notice by the Department of Central Excise & Customs and file his revised returns during process of adjudication or after adjudication? If not, then please quote the relevant Rule / Notification for my information.
Regards,
B R. Passey
tarun goyal
(Expert) 13 December 2009
yes, issuance of SCN is not a bar on availment of Cenvat credit. but keep in mind the reason and issue for which SCn has been issued. if SCn has been given for wrong availment of the cenvat, then it is advised that don't avail the same till the finalization of the issue. however, if during pendency of the adjudication you pay your duty liabilty in cash, you will either get refund of the same or will be allowed to take credit for the subsequent period. so first see what is the issue. further, there is provision for filing revised return, you may go through the relevant provisions of the Central Excise Rules.
