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

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.