https://www.taxtmi.com/forum/issue?id=109995 A firm paid tax under VCES but did not file returns or avail Cenvat credit for that period; VCES rules prohibit using Cenvat to pay scheme dues, while the Cenvat Credit Rules and subsequent amendment introduced a time limit for availment. Authorities may disallow credit claimed after the amendment date even if it pertains to a pre amendment period, but administrative circulars and some commentators treat VCES compliance as final and contend the one year limit should not retrospectively bar pre amendment credits, creating a litigation risk for belated availment. en-us Sat, 05 Mar 2016 21:09:07 +0530 Thu, 23 Jan 2025 15:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109995 A firm paid tax under VCES but did not file returns or avail Cenvat credit for that period; VCES rules prohibit using Cenvat to pay scheme dues, while the Cenvat Credit Rules and subsequent amendment introduced a time limit for availment. Authorities may disallow credit claimed after the amendment date even if it pertains to a pre amendment period, but administrative circulars and some commentators treat VCES compliance as final and contend the one year limit should not retrospectively bar pre amendment credits, creating a litigation risk for belated availment. Discussion-Forum Service Tax Sat, 05 Mar 2016 21:09:07 +0530 https://www.taxtmi.com/forum/issue?id=109995