Wrong availment of cenvat credit
Dipesh (Executive) (1018 Points)
06 November 2014Dipesh (Executive) (1018 Points)
06 November 2014
R P Ananthakumar
(Sr. Officer - Central Excise/Cash)
(514 Points)
Replied 07 November 2014
Dear Mr.Dipesh,
You need to pay interest @ 24% per year for that wrong credit.
Regards
RP Ananthakumar
Manoj Agarwal
(Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com)
(3456 Points)
Replied 11 November 2014
As per the amendment in Rule 14 of Cenvat Credit Rules, 2004 vide N/N-18/2012 w.e.f. 01-04-2012, the wrong credit along with interest is recoverable only if the credit has been taken AND utilized wrongly. So, if the wrong credit has been availed but not utilized, no need to pay interest.
kumar hattanna
(Officer - Excise)
(525 Points)
Replied 11 November 2014
RP Sir Please confirm the answer for the Manoj sir post.