ITC of Service Tax paid under RCM

[Ashwarya Agarwal]

I am a steel manufacturer. I have received transportation service from GTA in the month of June.

As per the erstwhile Excise and Service Tax law, I had deposited applicable service tax liability for the month of June 2017 on 06.07.2017. However I was not eligible to claim cenvat of that service tax amount against my excise liability for the month of June 2017 because of the provisions of Cenvat Credit Rules.

Now GST law is applicable w.e.f 01.07.2017. How can I claim cenvat / ITC of the above mentioned service tax paid in July?? Is there any provision in GST law??

AI Summary

Input tax credit transition: service tax paid post period under reverse charge is not claimable under GST without timely pre GST return.
Credit not admissible under Cenvat Credit Rules remains not claimable under GST; service tax paid in July for June services does not automatically qualify for GST input tax credit on transition. Filing the pre GST ST 2 return for April-June within the allowed window could permit inclusion of payment and credit in the electronic credit ledger, but where return filing or eligibility under Cenvat was lacking, the transitional ITC is lost.