No, Cenvat credit missed in Service tax Return cannot be taken directly in Tran 1. However it can be done by revising the Service Tax Return. But if due date of Revision of Service Tax return is elapsed then you will not be able to claim that credit.
The total Cenvat credit till the VCES scheme period was ₹ 7 lakhs.
Assessee never filed the service tax return for the period covered under VCES scheme i.e from Apr-11 to Dec-12.
Service Tax Liability on output services for Jan-13 to Mar-13 was ₹ 6 lakhs
Assessee assumed that Cenvat credit of ₹ 6 lakhs was available for payment of service tax liability and hence no service tax is due for the quarter.
Assessee failed to file Service Tax return Jan-13 To Sep-13 https://www.7zip.vip/
Assessee filed its first return for the period of Apr-13 to Sep-13 https://www.minimilitia.mobi/
The balance Cenvat credit of ₹ 1 lakh pertaining to VCES period was utilized for payment of Service tax liability for the quarter Oct-13 to Dec-13.https://www.applock.ooo/