delay in filing service tax return

[Asked by Guest]

can one carry forward cenvat credit even if he fails to file service tax return in time?

AI Summary

Cenvat credit carry forward permissible despite late filing; penalties and notice consequences may still apply.
There is no bar to carrying forward cenvat credit solely because a service tax return was filed late: availment of credit and tax payment are not conditional on timely filing, and the credit can be used to discharge tax. However, late filing attracts late fees and penalties payable in cash that cannot be adjusted against cenvat, and the department may issue notices within the applicable limitation periods.