https://www.taxtmi.com/caselaws?id=377978 Transition credit was sought for service tax paid on pre-GST operation and maintenance services where invoices were received after the appointed date, raising whether such credit could be claimed as input tax credit under section 140(5) of the GST regime. The applicant later withdrew the advance ruling request after related refund claims were adjudicated in the jurisdictional offices, rendering the application infructuous. The AAR accordingly disposed of the application as withdrawn, without deciding the substantive credit issue. en-us Wed, 27 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377978 Transition credit was sought for service tax paid on pre-GST operation and maintenance services where invoices were received after the appointed date, raising whether such credit could be claimed as input tax credit under section 140(5) of the GST regime. The applicant later withdrew the advance ruling request after related refund claims were adjudicated in the jurisdictional offices, rendering the application infructuous. The AAR accordingly disposed of the application as withdrawn, without deciding the substantive credit issue. Case-Laws GST Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377978