https://www.taxtmi.com/caselaws?id=189074 Under the voluntary compliance scheme, the bar on utilisation of CENVAT credit applied only to unpaid tax dues, and liability had to be determined on actual proof of payment rather than on an incomplete return. Documentary records such as registers and worksheets had to be examined to verify which part of the service tax liability was already discharged by cash or credit and which part, if any, remained unpaid. The original demand based on a presumption from a nil return could not be sustained, and the matter was remanded for fresh examination on the evidence. en-us Mon, 18 Jan 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189074 Under the voluntary compliance scheme, the bar on utilisation of CENVAT credit applied only to unpaid tax dues, and liability had to be determined on actual proof of payment rather than on an incomplete return. Documentary records such as registers and worksheets had to be examined to verify which part of the service tax liability was already discharged by cash or credit and which part, if any, remained unpaid. The original demand based on a presumption from a nil return could not be sustained, and the matter was remanded for fresh examination on the evidence. Case-Laws Service Tax Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189074