Voluntary Compliance Encouragement Scheme requires full payment and issuance of discharge acknowledgement before CENVAT credit eligibility is confirmed. A VCES declaration becomes conclusive only upon issuance of an acknowledgement of discharge in form VCES-3 after payment of service tax dues in full, including interest, and that acknowledgement must be issued within the prescribed short timeframe; CENVAT credit eligibility in respect of amounts paid under VCES is governed by the CENVAT Credit Rules, 2004, so entitlement to credit follows satisfaction of the statutory discharge and issuance requirements.