https://www.taxtmi.com/caselaws?id=359356 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 was applied to unpaid service tax dues by treating the unpaid amount for the relevant period as the declared tax dues. The scheme required payment in cash, but it did not prohibit computing the net liability after accounting for legally admissible Cenvat credit already available, and the circular clarified that credit could still be taken and utilised under the Cenvat Credit Rules, 2004. Because the respondent paid the required amount within the prescribed time and completed the remaining payment thereafter, the statutory requirements were treated as satisfied and the benefit of the scheme was upheld. en-us Fri, 06 Apr 2018 00:00:00 +0530 Sat, 28 Apr 2018 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359356 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 was applied to unpaid service tax dues by treating the unpaid amount for the relevant period as the declared tax dues. The scheme required payment in cash, but it did not prohibit computing the net liability after accounting for legally admissible Cenvat credit already available, and the circular clarified that credit could still be taken and utilised under the Cenvat Credit Rules, 2004. Because the respondent paid the required amount within the prescribed time and completed the remaining payment thereafter, the statutory requirements were treated as satisfied and the benefit of the scheme was upheld. Case-Laws Service Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359356