https://www.taxtmi.com/forum/issue?id=113192 Tran 1-style transitional credit allows only CENVAT or credit balances that were carried forward in the final pre GST returns; amounts not shown in those returns because the recipient certified a reduced invoice after the return period cannot be admitted as transitional credit. Where such excess Service Tax and Cess cannot be adjusted via the transitional form, available remedies include filing for a refund of the excess pre GST tax or pursuing writ remedies invoking the principle against unjust enrichment to recover the excess paid. en-us Thu, 14 Dec 2017 11:41:48 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113192 Tran 1-style transitional credit allows only CENVAT or credit balances that were carried forward in the final pre GST returns; amounts not shown in those returns because the recipient certified a reduced invoice after the return period cannot be admitted as transitional credit. Where such excess Service Tax and Cess cannot be adjusted via the transitional form, available remedies include filing for a refund of the excess pre GST tax or pursuing writ remedies invoking the principle against unjust enrichment to recover the excess paid. Discussion-Forum GST Thu, 14 Dec 2017 11:41:48 +0530 https://www.taxtmi.com/forum/issue?id=113192