<h1>Amendment Allows Full Availing of Unutilized Cenvat Credit for Natural Resource Rights Before GST, Benefiting Telecom Providers.</h1> The Cenvat Credit Rules were amended to allow the full availing of unutilized Cenvat credit for services related to the assignment of rights to use natural resources on the day before the GST implementation. Previously, this credit was spread over three years. The amendment, effective from the appointed day when Central GST begins, permits service recipients, such as telecom providers who participated in the 2016 spectrum auction, to carry forward unavailed service tax credits into the GST regime, starting July 1, 2017.