https://www.taxtmi.com/forum/issue?id=118345 When Cenvat credit is recorded in the assessee's books for the relevant period, nondisclosure in belated ST 3 returns has been held by tribunals to be a procedural lapse that does not automatically preclude credit. The operative issues are the evidentiary burden on the assessee to prove entitlement, the strict treatment of time limit rules by higher authorities, and the need for holistic assessment of documents; Tribunal precedents often permit remedy or remand where substantive eligibility is not disputed. en-us Thu, 26 Jan 2023 23:23:32 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118345 When Cenvat credit is recorded in the assessee's books for the relevant period, nondisclosure in belated ST 3 returns has been held by tribunals to be a procedural lapse that does not automatically preclude credit. The operative issues are the evidentiary burden on the assessee to prove entitlement, the strict treatment of time limit rules by higher authorities, and the need for holistic assessment of documents; Tribunal precedents often permit remedy or remand where substantive eligibility is not disputed. Discussion-Forum Service Tax Thu, 26 Jan 2023 23:23:32 +0530 https://www.taxtmi.com/forum/issue?id=118345