Refund of Service Tax

[Gaurang Chovatiya]

Hello Experts,

We have excess balance of service tax credit which we have not carried forwarded in TRAN-1. Need to get the refund. For the same, we filed an application in ST jurisdiction office. But, supritenedent is denying to accept the same saying it is to be submitted in GST Office. Please guide.

Regards,

Gaurang

[Ganeshan Kalyani]

The service tax credit was to be carry forward to GST by filing Tran 1. Since this has not been done you may request the Service tax department to do the needful.

[YAGAY andSUN]

In addition to above reply, you may further file an writ petition for seeking specific relief from the Jurisdictional High Court.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have registered under GST?

[Gaurang Chovatiya]

Yes. We have Centr. Reg in Guj. but we are registered in MH for GST

[DR.MARIAPPAN GOVINDARAJAN]

Since you have registered under GST you might have transferred through TRAN - 1 but you have not done it. Now it will be difficult to get refund for the same.

AI Summary

Excess service tax credit not carried forward via TRAN-1, complicating refund and requiring administrative or judicial recourse. Excess service tax credit was not carried forward via TRAN-1. The taxpayer applied for a refund in the service tax office but was told to submit to the GST office. Advisers recommended requesting the service tax department to effect the transfer or pursuing a writ petition if administrative remedies fail; jurisdictional mismatch between central and GST registration may complicate recovery, and failure to file TRAN-1 at migration makes refund more difficult.