Unclaimed service tax of previous years urgent sir!!!

This query is : Resolved

Rajesh (Querist)
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27 December 2011 Respected Experts,
The company in which i am auditing now has unclaimed service tax of current year and previous years too.
1)Can they claim that service tax now?
2)They are manufacturing company, they want to use it against excise liability. How it has to be done from this place?
3)They have never filed any half yearly return till now.But they have the records for claiming service tax credit.
4)How it has to be proceeded from now on?
5)Whether he has to give those particulars in ER-1 as we give it for claiming Cenvat Input credit?
6)Simultaneously also shd we filed ST-3 (half yearly return) if we claim that service tax credit.
Thanks& Regards,
Rajesh.

NILESHKUMAR

NILESHKUMAR (Expert)
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28 December 2011 File all pending Service tax returns ST3 showing amount of credit availed for input services. Non filing of ST 3 in stipulated time limit may attract penatly of Rs. 20,000/-.

there is no time limit for availing credit provided proper returns are filed regularly and all the original invocies should be available with the assessee for audit purpose. No credit is availed on photocopy /xerox.