service tax input
This query is : Resolved
Ashish Sachdeva
(Querist)
28 June 2016
if service tax credit not claim for some bills which credit amt. around Rs 1 lakh and return is filled without taken credit then what to do for taking credit....
Message likes :
1 times
Rupesh Jain
(Expert)
29 June 2016
you can file service tax revised return within 90 days from date of filing of service tax return.
My answer is usefull for you, pls send like.
My answer is usefull for you, pls send like.
Ashish Sachdeva
(Querist)
29 June 2016
whether cenvat credit can be taken without filling revise return or not..
Ashish Sachdeva
(Querist)
29 June 2016
whether cenvat credit can be taken for the period which is not claimed during the filling of return for further period or not...
Ashish Sachdeva
(Querist)
29 June 2016
without revised return
Rupesh Jain
(Expert)
29 June 2016
no, w/o return its it not possible you can show in next return...if the time limit of invoice . you can see
taxguru.in/excise-duty/increase-time-limit-availing-cenvat-credit-input-services-inputs...
taxguru.in/excise-duty/increase-time-limit-availing-cenvat-credit-input-services-inputs...
Ashish Sachdeva
(Querist)
29 June 2016
sir in my case company has forgotten to take Credit for the month of February and return is filled in the m/o april, whether there is any provision for taking credit in next return without revised this return...
Ashish Sachdeva
(Querist)
30 June 2016
sir in my case company has forgotten to take Credit for the month of February and return is filled in the m/o april, whether there is any provision for taking credit in next return without revised this return...
24 July 2025
Here’s a clear summary based on your scenario about **service tax (Cenvat) credit missed in a return already filed**:
---
### Can you take Cenvat Credit for previous months without revising the return?
* **Generally, no.**
Once the return for a particular period is filed without claiming Cenvat credit, you **cannot claim that credit in subsequent returns without revising the earlier return.**
* **Revised Return:**
You are allowed to file a **revised service tax return within 90 days** from the date of filing the original return to claim any missed credits or correct errors. This is the proper way to claim missed input credit for a particular period.
* **If 90 days have passed:**
If the 90-day window has lapsed, you **cannot revise that return**. In that case, unfortunately, you cannot claim the missed credit later.
---
### Practical points:
* For your case where credit for February was missed and return for April is filed,
* If you are **within 90 days from the filing date of February return**, you can file a **revised February return** to claim the credit.
* If the 90 days are over, the credit is lost for that period.
* You **cannot claim missed credit of February in April or later returns without revision.**
---
### Reference for time limits:
* Rule 6(4) of Cenvat Credit Rules, 2004
* Circulars and clarifications on revised return timelines
---
If you want, I can help draft a letter/email for revising the return or help with detailed steps. Would you like that?
---
### Can you take Cenvat Credit for previous months without revising the return?
* **Generally, no.**
Once the return for a particular period is filed without claiming Cenvat credit, you **cannot claim that credit in subsequent returns without revising the earlier return.**
* **Revised Return:**
You are allowed to file a **revised service tax return within 90 days** from the date of filing the original return to claim any missed credits or correct errors. This is the proper way to claim missed input credit for a particular period.
* **If 90 days have passed:**
If the 90-day window has lapsed, you **cannot revise that return**. In that case, unfortunately, you cannot claim the missed credit later.
---
### Practical points:
* For your case where credit for February was missed and return for April is filed,
* If you are **within 90 days from the filing date of February return**, you can file a **revised February return** to claim the credit.
* If the 90 days are over, the credit is lost for that period.
* You **cannot claim missed credit of February in April or later returns without revision.**
---
### Reference for time limits:
* Rule 6(4) of Cenvat Credit Rules, 2004
* Circulars and clarifications on revised return timelines
---
If you want, I can help draft a letter/email for revising the return or help with detailed steps. Would you like that?
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