Credit not availed in Tran-1

[JSW CEMENTLIMITED]

Dear Experts

Kindly let me know if on some of the documents, excise duty could not be availed in TRAN1, how can we claim it now. I would request all the experts to throw light on this issue ASAP

[KASTURI SETHI]

Either matter should be brought to the notice of the jurisdictional Commissioner or wait for another extension or 'Reset' facility. Since Govt. has been making so many changes since the date of implementation in public interest, Govt. may consider your request also. The assessee must not suffer loss. It is your substantive right. Make representation to the Chairman, GST Council.

I hope you will be successful.

[Alkesh Jani]

Sir, I would like bring to your kind notice that recently, in Ahmedabad SCN was issued for taking credit of Edu. Cess, SHE Cess and other cess., As the cess cannot be termed as duty, hence, transitional credit of cess is not available.

Regarding your query, you can go for amendment of TRANS-1 but if you have missed it the suggestion of Shri. Kasturiji is the only solution.

[KASTURI SETHI]

Sh.Alkesh Jani Ji,

Yes. Education Cesses and other cesses were not allowed to be included in TRANS-1. The issuance of SCN regarding denial of credit on Cesses, clears the air.

[DR.MARIAPPAN GOVINDARAJAN]

As stated by Sethi Sir credit on E.cess, SHE, and KKC could not be get availed in GST regime.
Further the transition claim has already been expired.

AI Summary

Transitional credit exclusions for education and other cesses confirmed, with limited remedial routes after TRAN-1 omissions. Credit for Education Cess, SHE Cess and similar cesses could not be included in TRAN-1 because they are not treated as excise duty for transitional credit; show cause notices have confirmed denial. For excise duty properly eligible but omitted, remedies include amendment of TRAN-1 if available, representations to the jurisdictional Commissioner, seeking extensions or a government reset facility, or representations to the GST Council, but the transition-claim window has in practice expired.