Cenvat credit of cvd paid on capital goods import

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I have a query with respect to credit of CVD paid on imported capital goods.
 
As assessee can utilise 50% credit in current year and 50% in subsequent financial year...  should the assessee claim full 100% credit while filing the return when he imports the goods and then carry 50% balace forward till next financial year or should he claim credit in two installments only in his service tax return ?
 
How to show the cenvat credit on capital goods in service tax return ???
Replies (1)

assesee can avail 100% credit in 1st year but utilize only 50% and in case assessee is SSI it can utilize 100% in the first year

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