Cenvat credit if ST-3 return wrongly filed NIL but tax paid after availing cenvat credit for the same

[Saurabh Rairikar]

I have filed NIL ST-3 Return for October-March, 16-17 however, have paid the service tax after calculating the service tax dues and availing and utilizing the cenvat credit on input services for the period. I am being told that as return was filed NIL the cenvat credit can neither be utilized nor availed as the columns in the ST-3 returns pertaining to the cenvat credit were filed with 0 figures (i.e. NIL). Is it true? If so whether there exists any provision in Cenvat credit rules wherein the restriction on availing and utilization of the cenvat credit is restricted to the filing of returns OR through the returns only.

AI Summary

Filing Error on NIL ST-3 Return: Utilize Cenvat Credit by Contacting Authorities or Filing Revised Return Within 90 Days. An individual filed a NIL ST-3 return for October-March 2016-17 but paid service tax after utilizing Cenvat credit. They were informed that due to the NIL filing, the Cenvat credit could not be utilized. A respondent advised that filing errors should not negate the right to Cenvat credit and suggested contacting the jurisdictional Range Officer and the Director of the ACES System for resolution. Another respondent mentioned the possibility of filing a revised return within 90 days if the tax was paid by March 2017, or otherwise approaching the jurisdictional Superintendent.