Availment of Cenvat Credit

[Guest]

my client is an air travel agent. he has filed the return of service tax for the period april - 2005 to september 2005 and october 2005 - march 2006 before due date without availing cenvat credit. my query is whether he can avail cenvat credit in the return of f.y.2006-2007. also if he can file a revise return for the period oct 2005-march 2006 and avail cenvat credit as it would be within the due date.

[Surender Gupta]

If you did not claimed the benefit of Cenvat Credit, you may file the revised return. Although there is no provision is there with reference to revised return in the act or rules, credit may not be denied.

AI Summary

Cenvat credit may be claimed via revised returns when originally omitted, despite no explicit statutory provision. An air travel agent who omitted to claim Cenvat credit in timely-filed service tax returns may file a revised return to claim the omitted credit; although neither the statute nor rules expressly provide for revised returns, the omission alone should not bar availment of Cenvat credit, allowing correction by revision or by claim in a subsequent return subject to the usual procedural and documentary requirements for credit availment.