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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

VCES declaration - The claim of CENVAT Credit taken and/or ...


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

May 6, 2017

Case Laws     Service Tax     AT

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

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