https://www.taxtmi.com/forum/issue?id=114713 A contractor paid excess service tax due to differing abatements and treated the excess as Cenvat credit, utilising it and migrating balances into GST transitional credit. The department contends the excess should have been claimed by refund within the statutory time limit and not availed as input credit, issuing a notice to justify or repay the alleged wrongful credit. Forum advice affirms the department's position and recommends seeking refund or pursuing litigation while reversing the credit as required. en-us Mon, 04 Mar 2019 17:08:34 +0530 Thu, 23 Jan 2025 15:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114713 A contractor paid excess service tax due to differing abatements and treated the excess as Cenvat credit, utilising it and migrating balances into GST transitional credit. The department contends the excess should have been claimed by refund within the statutory time limit and not availed as input credit, issuing a notice to justify or repay the alleged wrongful credit. Forum advice affirms the department's position and recommends seeking refund or pursuing litigation while reversing the credit as required. Discussion-Forum Service Tax Mon, 04 Mar 2019 17:08:34 +0530 https://www.taxtmi.com/forum/issue?id=114713