Cenvat credit uitilisable if late filling of return

This query is : Resolved 

11 August 2011 Dear Sir,

We can utilize the cenvat credit if we are late file of Return. Also service tax credit utilize ?



Balendra Parmar.

11 August 2011 Late filing of returns in excise is strictly not permitted. in such event the credit may get denied by the department for repeated events, and the assessee may be asked to pay the duties in cash only.



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