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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Payment of tax dues under voluntary compliance scheme requires remittance to government account; CENVAT credit cannot be used.</h1> Tax liabilities and any interest under the Voluntary Compliance Encouragement Scheme must be paid to the Central Government using the payment methods prescribed for service tax under the Service Tax Rules, 1994; CENVAT credit cannot be utilised to discharge those dues.

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