https://www.taxtmi.com/highlights?id=34693 VCES declaration - The claim of CENVAT Credit taken and/or utilized crystallizes only when the assessee files return before Revenue - CENVAT Credit can only be availed by filing the return, if no return is filed, it cannot be said that any liability was discharged - VCES was rightly rejected - AT en-us Sat, 06 May 2017 10:50:05 +0530 Sat, 06 May 2017 10:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34693 VCES declaration - The claim of CENVAT Credit taken and/or utilized crystallizes only when the assessee files return before Revenue - CENVAT Credit can only be availed by filing the return, if no return is filed, it cannot be said that any liability was discharged - VCES was rightly rejected - AT Highlights Service Tax Sat, 06 May 2017 10:50:05 +0530 https://www.taxtmi.com/highlights?id=34693