Cenvat credit for fy 13-14 disallowed in fy 18-19


Donati (Self occupation)     19 March 2019

Donati
Self occupation 
 15 points

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 A show cause notice was issued asking for TDS reconciliation statement and other related documents pertaining to FY13-14, Which i submitted. The officer said that out of 12lac TDS balance 4lac TDS was outstanding for the FY 1314. I was surprised to hear that because i dont deduct TDS. TDS gets deducted from the payments i receive. For which FORM 26AS is available. Then where did they get this figure of 12 lac. Total receipts for year was around 8lac. 

After few days When they could not find any discrepancy in the TDS. The officer called and started questioning the invoice format, stating that the client's Service Tax no is not present in the invoice and that one of the address was incomplete.

When i asked him, the showcause notice was about TDS, he said i am disallowing all the cenvat credit and disconnected the call. The cevat credit availed were for telephone bills and broadband internet. He didnt tell me the reason why it was disallowed. Amt of cevat credit availed was around 3600/- for the entire year.

Now my question is

1. Why was showcause notice issued at the end of the fifth year. For Cenvat related issues a showcause notice should have been issued within one year.

2. What would be the next step now. Would I have to pay the cenvat credit with interest for 5 years.




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