Utilising Cenvat Credit for making service tax payment, Service Tax

[vaishali]

can cenvat credit not availed for the previous year 2005-2006 be availed while making payments of service tax of financial year 2006-2007. also if cenvat is not included for making payment of one month, then can it be taken regard while making payment of next month

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[Surender Gupta]

There is no restriction on availmnet of Cenvat Credit belated. However, time gap must be reasonable i.e. maximum one year and delay must be genuine.