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Service tax credit in case of nil return filed

This query is : Resolved 

02 July 2014
The assessee has filed Nil Service Tax Return for H1 of F Y 2013-14 eventhough it has provided taxable service but the liability to pay service tax for the period is Nil due availment to CENVAT Credit. My query is that whether Service Tax credit for the period shall be allowed or not if the assessee has filed Nil service tax return.


Thanks in Advance.

02 July 2014 As per my view,a return is a kind of self declaration of the taxable services provided.You should have shown the amount of input tax credit in the return to claim the same and adjust the same against service tax liability.

05 July 2014 you have to file the return with all detail and show the credit agst you adj. the liability.


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