for the f.y 2013-14 in the service tax return of oct -mar 14 assesee has shown a closing balance of cenvat credit unulitised. During the course of audit auditor pointed out to reverse the same due to wrong cenavt credit claimed and therefore nil amount was shown as cenvat recoverable as on 31.03.2014. in the return filled for apr -sep 14 assesee does not shown the opening balance of cenvat and after updoaing of return a message apper that The Opening Balance of CENVAT Credit of Service Tax entered in the current return not equal to
the Closing Balance of the immediately preceding return .in that case what preocdure to be follow to rectify the error
Service tax return
CA rahul (BCOM(H) ACA) (725 Points)
25 October 2014