Whether service provider not availing CENVAT can file revise returns under rule 9 of CCR, 2004 - clarification needed
FEBRUARY 14, 2016
By Chirayu Kothi, Advocate
To draw your attention on Rule 9 of CCR 2004 and Rule 7B of STR 1994.
Rule 9 sub-rule 11 CCR 2004
[(11) The provider of output service, availing CENVAT credit referred to in sub-rule (9) or the input service distributor referred to in sub-rule (10), as the case may be, may submit a revised return to correct a mistake or omission within a period of sixty days from the date of submission of the return under sub-rule (9) or sub-rule (10), as the case may be.]
Rule 7B of STR 1994
An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of [ninety days] from the date of submission of the return under rule 7 .
Rule 9 CCR allows to file revised return in 60 days and Rule 7B STR allows filing a revised return in 90 days.
Further, Rule 9 CCR 2004, mentions “output service provider availing CENVAT” which that means that this relaxation does not apply to provider of service not availing cenvat credit .
Required to clarify the issue in budget to remove this anomaly because department adopts the stand which favours them.
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