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.

[KASTURI SETHI]

Filing a ST-3 Return wrongly is procedure lapse. Your substantive right of availment of Cenvat Credit cannot be snatched by any stretch of imagination. You will have to make efforts to get your right back. This is virtually in the hands of the department. You may contact your jurisdictional Range Officer and he will contact the Director of ACES System. Both can evolve some way out to solve your problem. The Director of ACES is very nice person. Once there was a problem, that was differentt, the Director himself phoned me for confirmation of solution. He also asked me to call if any problem arises. You should call direct to him. Range Officer can play active role in this aspect. Every problem can be solved in this era of high technology, if you have strong will power.

[Himansu Sekhar]

You are correct sir. I support your view.

[KASTURI SETHI]

Really it thrills me. It has a meaningful message. Thanks. Sh.Himansu Ji.

[DR.MARIAPPAN GOVINDARAJAN]

When did you pay the service tax? If it is within March 2017 you may file a revised return within 90 days from the date of filing return. If you have not yet filed the same the time limit expired and there is no otherway except to approach your jurisdictional Superintendent.

[Himansu Sekhar]

I am learning your experiences . these are valuable assets. Please contribute like this.

[DR.MARIAPPAN GOVINDARAJAN]

Thank you Shri Himanshu

AI Summary

Cenvat credit availment: procedural return errors do not extinguish the right; seek revision or administrative correction. A wrongly filed NIL ST-3 is a procedural lapse and does not extinguish the substantive right to avail and utilise Cenvat credit; remedies include filing a revised return within the statutory revision period or seeking administrative correction through the jurisdictional Range Officer or Superintendent and coordination with the ACES system administrator if revision time has expired.