https://www.taxtmi.com/caselaws?id=467038 The article examines sustainment of service tax demand and related fiscal liabilities where procedural non-compliance with Cenvat Credit rules is alleged. It explains that Cenvat credit entitlement depends on prescribed return filings and ledger entries; absence of ST-3 entries or timely intimations defeats credit adjustment. Statutory provisions on extended limitation for suppression, interest for delayed payment, mandatory penalty for suppression, and late fee for non/late filing are applied where facts indicate deliberate non-compliance. It also notes the lawful appropriation of deposits against quantified dues. The piece emphasises procedural proof and time bar rules as determinative for credit claims and liability enforcement. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 03 Mar 2026 12:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467038 The article examines sustainment of service tax demand and related fiscal liabilities where procedural non-compliance with Cenvat Credit rules is alleged. It explains that Cenvat credit entitlement depends on prescribed return filings and ledger entries; absence of ST-3 entries or timely intimations defeats credit adjustment. Statutory provisions on extended limitation for suppression, interest for delayed payment, mandatory penalty for suppression, and late fee for non/late filing are applied where facts indicate deliberate non-compliance. It also notes the lawful appropriation of deposits against quantified dues. The piece emphasises procedural proof and time bar rules as determinative for credit claims and liability enforcement. Case-Laws Service Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467038