Is audit memo issued appealable ?

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

11 December 2012  

Friends

What are the options available to service provider if it does not agree to the written directions ie audit memo issued by the audit team of the Dept. during the course of service tax audit.

Generally, the audit memo advises or directs the assessee to reverse or pay the cenvat credit wrongly utilised  with interest.

Is the audit memo appealable ?

Regards,