Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Cenvat credit if ST-3 return wrongly filed NIL but tax paid after availing cenvat credit for the same

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....envat credit if ST-3 return wrongly filed NIL but tax paid after availing cenvat credit for the same<br> Query (Issue) Started By: - Saurabh Rairikar Dated:- 28-9-2017 Last Reply Date:- 29-9-2017 Service Tax<br>Got 6 Replies<br>Service Tax<br>I have filed NIL ST-3 Return for October-March, 16-17 however, have paid the service tax after calculating the service tax dues and availing and utilizing th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e cenvat credit on input services for the period. I am being told that as return was filed NIL the cenvat credit can neither be utilized nor availed as the columns in the ST-3 returns pertaining to the cenvat credit were filed with 0 figures (i.e. NIL). Is it true? If so whether there exists any provision in Cenvat credit rules wherein the restriction on availing and utilization of the cenvat cred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it is restricted to the filing of returns OR through the returns only. Reply By KASTURI SETHI: The Reply: Filing a ST-3 Return wrongly is procedure lapse. Your substantive right of availment of Cenvat Credit cannot be snatched by any stretch of imagination. You will have to make efforts to get your right back. This is virtually in the hands of the department. You may contact your jurisdictional ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Range Officer and he will contact the Director of ACES System. Both can evolve some way out to solve your problem. The Director of ACES is very nice person. Once there was a problem, that was differentt, the Director himself phoned me for confirmation of solution. He also asked me to call if any problem arises. You should call direct to him. Range Officer can play active role in this aspect. Every....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... problem can be solved in this era of high technology, if you have strong will power. Reply By Himansu Sekhar: The Reply: You are correct sir. I support your view. Reply By KASTURI SETHI: The Reply: Really it thrills me. It has a meaningful message. Thanks. Sh.Himansu Ji. Reply By MARIAPPAN GOVINDARAJAN: The Reply: When did you pay the service tax? If it is within March 2017 you may file a r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evised return within 90 days from the date of filing return. If you have not yet filed the same the time limit expired and there is no otherway except to approach your jurisdictional Superintendent. Reply By Himansu Sekhar: The Reply: I am learning your experiences . these are valuable assets. Please contribute like this. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Thank you Shri Himanshu<br> ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Discussion Forum - Knowledge Sharing ....