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Revenue Augmentation – 6 Month Restriction – Can One Avail post 1st September?

Excise duty collections are expected to be about Rs. 2 Lakhs crores and Service Tax collections about 2.2  Lakhs crores for the year 20...
Excise duty collections are expected to be about Rs. 2 Lakhs crores and Service Tax collections about 2.2 
Lakhs crores for the year 2014-15.The cenvat credit accounts for about 50-60% of the total duty payment to be made by the manufacturing sector. For service providers credit may average about 20% of the duty payable. Therefore this year the credit to be availed would be in excess of Rs. 1.5 Lakhs crores. This translates to about 5% of the net profit or bottom line. 

We analyse this retrograde step [a case of adopting of the worst practices under VAT for Central Law – instead of being progressive] – going back 10 years where time limit was withdrawn. We examine its impact under the following segments:


I.            Understanding the Change & Impact
II.           Importantly what it may not cover?
III.         Maximum Period Upto which past credit can be availed?
IV.         Are there any situations where this problem could be overcome? V.          Listing of credits missed commonly


I.            Understanding the Change & Impact

This Finance Act (2) 2014 we see an atrocious notification no 21/14-CE(NT) dt 11.7.14 whereby the second provisio to Rule 4(1) has been added as under:

“ provided that the manufacturer or provider of output service shall not take cenvat credit after 6 months of date of issue of any of the documents specified in sub rule (1) of rule 9.”

- WEF 1st September 2014.

Similarly under Rule 4(7) for input services.

However capital goods credits have been spared as they are taken in installments.

Rule 9 (1) specifies- invoice by manufacturer, importer, depot, 1st stage, 2nd stage dealer, supplementary invoice, challan, bill of entry, certificate of appraiser and ISD document.

Rule 16 of the Central Excise Rules also talks of credit as inputs. The restriction under CCR would in our view be applicable to that also.

In earlier years at anytime when one comes to know that there is a credit missed to be availed, it would be taken at a later point of time. Delayed credits were also taken in the following situations:

a.    Case law overrules revenue contention on restriction to credit.


b.   At the time of internal audit/ statutory audit or any management verification where such issues come up.
c.    No credit availed as used for non taxable manufacture/ services, now made taxable.
d.   Pre-registration credits related to period earlier to taking excise/service tax registration.
e.   Top management feeling that there is some credit missed/ as proportion of duty being paid is more.

The major impact of the restriction could be as under:

I.             Manufacturer/ service providers would automatically lose out on eligible credit not availed upto February 2014 as on  1 day of September 2014.
II.            In future they need to ensure a completeness check is designed and confirm that credits are taken at periodic intervals- maybe a quarterly exercise.
III.           All doubtful credits can be availed now – Ex.- credit on outward GTA, illegal reversals made by audit parties  but not utilised till clarity comes.
IV.          In future if there are any demands for longer period- possibility of no credit being allowed need to be factored in.

The transaction cost of these type of tax payer unfriendly provisions need to be represented and challenged in the courts to see that the excesses of the tax administrators today is exposed and reversed.

II.          Importantly what it may cover/ not cover? Covers
è  All input removals: Invoice (Excise), Supplementary Invoice, Bill of Entry, Ist& 2nd Stage dealers
invoice, Importers/ depot invoices, Customers Invoice for returns/ rejects, Triplicate copy of Invoice (own for returns/ rejects), Courier BOE, Customs appraisers certificate, tax payment challan.
è  All services – Invoice, bill, Supplementary Invoice, debit note, tax payment challan, proforma
Invoice for advances (Service Tax), Input Service Distributor Invoice,
Does/ May Not Cover

è  Rejected/ returned goods on which credit availed under Rule 16 of Central Excise Rules.
è  Past Credits availed and reversed under protest due to oral/ written instructions from revenue officers.
è  Re-credit of credit reversed for non receipt of inputs sent on job work.
è  Re-credit of written off/ provision made inputs when put to use.
è  Joint charge credit availed for which payment not made.


III.         Maximum Period Upto which past credit can be availed?
The list of credits could be intimated to the revenue with an appropriate covering letter by way of personal delivery or by speed post before 1st September 2014. This is an ideal situation however as many assessees may have come to know of the impact of the law only in the last


few days may not be practically possible. Considering the purpose of the cenvat being beneficent scheme  to avoid cascading a sudden change could possibly allow a transitional delays which maybe considered by the revenue or by courts. Considering the intent as also the fact that now a days the credit is only availed in the returns the following 2 possibilities exist:


A.   The manufacturer only paying excise duty may indicate the credits availed in the month of august as per returns where list of credits not separately sent earlier to 1st September 2014. This may also be available for delayed returns.
B.   The service provider may indicate the credits availed in august in that column while filing their return to be filed by 25th October 2014 or in the delayed return. It could also possibly be included in the revised returns.
C.   Where a manufacturer is also a service provider then 25th October return could include the
inputs & input services used in services and the excise return for manufacture as per the current practice of the entity.


IV.         Are there any situations where this problem could be overcome?


A.   Where payments are normally beyond 6 months, assesse can avail the credit in the month of receipt and reverse within the same month. The avail on cash basis the credit to be availed for all input services.
B.   When 6 months is exceeded and inputs/materials on which credit have not been availed, sent back to supplier as sales returns. Re-issued under current date invoice by manufacturer, dealer. As invoice now on current date avail credits on same within time.
C.   The goods could be returned back not just to manufacturer but also 1st/2nd stage dealer/
depot / importer who are dealers.
D.   Intimate the department that the credits availed is valid while overcoming the 6 month time bar/restriction.
E.   Delay in payment are many a times due to unhappiness of the customer/ client. As per rule
6(3) of ST Rules: On input services, even where the period of 6 months has lapsed, the credit can be availed when invoice was issued against a service which was not provided in whole or part or where amount is renegotiated due to deficient provision of service or any terms in contract, if the credit note issued for value of service not provided by vendor to person to whom invoice issued.


V.          Listing of credits missed commonly

Manufacturers and Service Providers may like to ensure now that they have availed the credits. We have observed that the cenvat credit is not availed or delayed for a number of reasons as under:

1.   Manufacturer/ Service Provider [ MSP] does not know that credit is available.
2.   Credits not being availed on exported goods and exported services as excise duty/service tax was not paid.


3.   MSP feels that it is not worth the record keeping requirements.
4.   Department Officers especially preventive/ audit parties are always trying to deny credit. As a measure of caution or to buy peace it is reversed for the past and not availed for the future.
5.   Decentralised  units invoice not reaching the unit though payments made.
6.   Poor purchasing policies- No insistence on buying from manufacturer directly or from dealers registered under central excise.
7.   Lack of awareness of the fact that traders can be registered under Central excise and pass on credit not known.
8.   Reversal of credit on oral / written instruction of target meeting officers without confirming the
legal position. More importantly stopping future credits once reversed.
9.   On claiming abatement under service tax [ GTA, Restaurant…] presuming that credit is not available.
10. Not having valid documents and therefore not availing credit like copy of Bill of Entry or courier
bill of entry.
11. The credits not linked to accounts and a separate excel sheet prepared for eligible credits. Here the completeness of credit maybe missed.
12. Not availing common credits as there is a doubt.
13. Not using the Input Service Distributor mechanism for credits incurred in branches and other units.
14. Not having availed 100% credits for 16 specified services related to period earlier to 1.4.11 when used for both taxable and exempted services.
15. …many many more.

We have also observed that the common areas of credits on inputs and input services which are missed could be:

Inputs:

a.    Capital Goods not specified in the definition of capital goods under Cenvat Credit Rules which if used in or in relation to manufacture or used for providing taxable services would be eligible as inputs. Ex: Capital goods of Iron & Steel which are not in Chapter 82/84 – railway tracks for providing freight , safe deposit lockers in Ch 83.
b.   Inputs like paint used in semi- conductor or pharmaceutical industries to keep dust free as well as fire resistant. Normally goods used in construction are not available but finishing material can be examined.
c.    Inputs being parts of plant & machinery in the nature of structures may also be eligible.
d.   Inputs used for providing a service such as explosives in quarrying, paper & inks used for study material in coaching or photography.
e.   Many more…

Input Services

f.    Credits prior to 1.4.2011 in respect of construction, outdoor catering and Rent a cab.


g.    Services used in modernization, renovation or repair are not excluded though construction/ WC
is.
h.   Services of architect, interior decorator, project management consultants related to new construction as it is not restricted.
i.      GTA inward credit availed but outward not availed but is normally available as long as the consignments are on FOR basis as the place of removal in such cases would be the delivery at customer’s premises.
j.     Mobile bill in names of employees used for business is available as credit. Maybe a small 5%
could be voluntarily expunged as a measure of caution.
k.    Travel and hotel accommodation for business. As in above 5% can be expunged as a measure of caution.
l.      Bank charges as there is no invoice issued for the bank charges and bank advise does not indicate service tax separately.
m.  CHA invoices which include substantial reimbursements where service tax would have been paid by the other service providers.
n.   Logistics or freight forwarders who also claim reimbursements.
o.   Insurance charges (transit insurance) as they may not enter the normal accounting stream. p.   Garden maintenance, event management, sales promotion
q.   Reverse charge payments especially for services received from outside India- maybe passed
through journal entries, which can at times be substantial. Foreign bank charges r.    One time services such as pest control,
s.    Works contract bills of sub contractor to main contractor. There is a restriction only for other
than those involved in construction/ works contract. t.    Many more….

Immediately however a cenvat credit locating, capturing and availment before end of august 2014 is the need of the hour. Further availment of credits especially considering short time available till 1.9.14
could be done. Capture in Excise/Service tax returns and utilization done only once it is paid [for invoices raised till 1.4.11] and thereafter utilize once the invoices are paid within 3 months period.


Hope this article could provide a few days breathing time to the manufacturers and a couple of month for the service providers. It is also meant to be an eye opener for the industry as to possible credits which are commonly reversed on departmental instructions though there are supporting case laws which many of the officers need to follow- but chose not to. For doubt please host on pdicai.org or mail roopa@hiregange.com
CA Madhukar N Hiregange  ,& CA Roopa Nayak 

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TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,9,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,21,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,83,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,10,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis 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amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salaried employees,1,salary calculator,7,SALARY ETDS 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139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME 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CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds 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FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
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SIMPLE TAX INDIA: Revenue Augmentation – 6 Month Restriction – Can One Avail post 1st September?
Revenue Augmentation – 6 Month Restriction – Can One Avail post 1st September?
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2014/09/revenue-augmentation-6-month.html
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/2014/09/revenue-augmentation-6-month.html
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