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of <h1>Handling CENVAT Credit During GST Transition: Section 155 Ensures Previous Law Governs Claims and Recoveries</h1> Section 155 of the Model GST Law, 2016, addresses the handling of CENVAT credit claims and recoveries under the earlier law during the transition to the GST regime. Proceedings related to CENVAT credit claims or recoveries are to be resolved according to the previous law. Admissible credits are refunded in cash but cannot be used as input tax credit under the new GST Act. Similarly, any recoverable credits are treated as tax arrears under the new Act and are also not eligible as input tax credit. This applies to both CGST and SGST laws.
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