https://www.taxtmi.com/forum/issue?id=3596 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. en-us Fri, 25 Nov 2011 15:42:40 +0530 Thu, 23 Jan 2025 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3596 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. Discussion-Forum Service Tax Fri, 25 Nov 2011 15:42:40 +0530 https://www.taxtmi.com/forum/issue?id=3596