CENVAT Credit Claim Requires Filing a Return; VCES Rejection Upheld Due to Non-Compliance with Filing Requirement.

VCES declaration - 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 - VCES was rightly rejected - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X