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

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.