service tax input

Save Share

This query is : Resolved

Ashish Sachdeva (Querist)
Follow

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

Rupesh Jain (Expert)
Follow

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.

Ashish Sachdeva

Ashish Sachdeva (Querist)
Follow

29 June 2016 whether cenvat credit can be taken without filling revise return or not..

Ashish Sachdeva

Ashish Sachdeva (Querist)
Follow

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

Ashish Sachdeva (Querist)
Follow

29 June 2016 without revised return

Rupesh Jain

Rupesh Jain (Expert)
Follow

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...

Ashish Sachdeva

Ashish Sachdeva (Querist)
Follow

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

Ashish Sachdeva (Querist)
Follow

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...

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

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?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now