Input credit not claimed erroneously later discovered

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Sanjana (Querist)
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03 October 2012 While checking the Service Tax Ledger, it was found that Service Tax on Input Services amounting to Rs. 25,00,000 was missed out to be claimed as CENVAT Credit in the F. Y. 2009-10. These expenses were booked in the F. Y. 2009-10 and the Creditors related to these expenses were paid in the F. Y. 2009-10. However the same was neither utilized as Input Credit nor mentioned in the Service Tax Return as Input Credit available, the same being missed out due to error. What course of action should be taken now to claim the Input Credit of Rs. 25,00.000 since the Return for the F. Y. 2009-10 cannot be revised?

neeraj

neeraj (Expert)
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04 October 2012 take credit in current year

Sanjana

Sanjana (Querist)
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05 October 2012 Neeraj......I will claim the Input credit in the current year...but how should I show it in my Service Tax Return because this Input Credit actually should have shown as Opening Balance of CENVAT Credit not utilized, then only you can claim it in the current year. Since it is not reflecting in any of my earlier Service Tax Returns....should I be writing a letter to the Service Tax Department intimating that this amount of Service Tax Input Credit was missed out in the F. Y. 2009-10 Return and if yes, the letter should be written under which Section?