9911796707
TMI Blog2017 (5) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ny taxes till that date. The appellant, however, claimed to have been registered since long - Held that: - The claim of CENVAT Credit taken and/or utilized crystallizes only when the assessee files return before Revenue - CENVAT Credit can only be availed by filing the return, if no return is filed, it cannot be said that any liability was discharged. In the instant case, it is likely that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against appellant. - ST/85580/16 - A/86503/17/SMB - Dated:- 24-3-2017 - Shri Raju, Member (Technical) Shri Sumeet Tholle, C.A., for Appellant Shri M.P. Damale, AC (AR), for Respondent ORDER Per: Raju This appeal has been filed by M/s Chaitanya Engineering against confirmation of demand and imposition of penalty by the lower authorities. 2. Learned Chartered Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or they disclosed liability of Service Tax. On the inquiry about how they had availed CENVAT Credit and used the same before 01.03.2013, he informed that it can be seen from their ledger accounts. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that the appellant has not filed any ST-3 returns prior to 01.03.2013 nor they had paid any taxes ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants may have availed input services on which credit of ₹ 2,94,448/- might have been available to them. However, if the same is not taken by filing the return, it cannot be considered as CENVAT Credit. Furthermore, any duty payment is to be reflected by way of filing the return. In absence of return, it cannot be said that any CENVAT Credit which might have been available to them was actual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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