01 September 2011
suppose an assessee has a closing input balance of Rs.100000/- as on 31st march 2011 and in the next F.Y. i.e in the month of april 2011 he has not carried the Rs.100000/- of service tax input in the return by mistake. Now my question is that whether he can carry forward the above service tax input of Rs.100000/- in his excise return