𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝗻𝗱 𝗟𝗮𝘁𝗲 𝗨𝘁𝗶𝗹𝗶𝘇𝗮𝘁𝗶𝗼𝗻 📢 The Tribunal ruled: "CENVAT credit cannot be denied solely because it was utilized late or not reflected in the ST-3 Returns."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Antares Services Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲:Can the appellants take credit on invoices beyond the one-year permissible period?

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: A show-cause notice was issued, based on Income Tax Department data, alleging that the appellants failed to file ST-3 Returns from April 2014. The appellants claimed sufficient credit to pay service tax, but the Department contended they claimed credit on invoices beyond the one-year permissible period, resulting in the demand..

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that CENVAT credit cannot be denied solely due to late utilization or failure to reflect it in ST-3 Returns, as long as services were availed, tax was paid, and proper documentation existed. The show-cause notice lacked evidence of fraud or suppression, making the extended period inapplicable.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Antares Services Pvt. Ltd. vs. The Commissioner of Central Excise, Chandigarh 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.60306 of 2022 [SM] 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 25 January 2024

📜 This ruling reinforces that procedural lapses do not invalidate the right to claim CENVAT credit, especially when the appellant possesses valid documentation and the service tax has been paid.