https://www.taxtmi.com/forum/issue?id=109992 Crediting service tax/CENVAT before the supplier's invoice date constitutes a wrong credit that must be repaid and attracts interest from the date taken; reversal within the same month generally avoids interest. Such entries are treated as procedural lapses arising from misdating or premature register entry. If the department detects the error, a show cause notice and penalties may follow, but authorities commonly take a lenient view where the assessee self detects and rectifies the mistake before departmental discovery. en-us Sat, 05 Mar 2016 17:36:33 +0530 Thu, 23 Jan 2025 15:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109992 Crediting service tax/CENVAT before the supplier's invoice date constitutes a wrong credit that must be repaid and attracts interest from the date taken; reversal within the same month generally avoids interest. Such entries are treated as procedural lapses arising from misdating or premature register entry. If the department detects the error, a show cause notice and penalties may follow, but authorities commonly take a lenient view where the assessee self detects and rectifies the mistake before departmental discovery. Discussion-Forum Service Tax Sat, 05 Mar 2016 17:36:33 +0530 https://www.taxtmi.com/forum/issue?id=109992