<h1>Carry forward of unavailed Cenvat credit allowed; remaining credit may be availed in full on the appointed day for GST transition.</h1> The amendment permits that Cenvat credit relating to one time charges for assignment of the right to use any natural resource, which remained unavailed on the day immediately preceding the appointed day, may be availed in full on that appointed day, allowing transitional carry forward of such Service Tax credit into the GST regime.