Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 284 - AT - Service TaxVCES declaration - rejection on the ground that appellant failed to file proper and correct VCES declaration - the appellant claims to avail CENVAT credit but the appellant has not filed any ST-3 returns prior to 01.03.2013 nor they had paid any 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 appellants 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 actually paid to discharge any duty liability. It is apparent that the appellant's total duty liability was ₹ 14,64,374/- and they have filed VCES declaration declaring the liability of ₹ 11,69,927/- and thus, it is apparent that the appellant has not correctly declared his duty liability as on 01.03.2013 in the VCES declaration form - VCES rightly rejected - appeal dismissed - decided against appellant.
|