Question75: Recently during EA2000 Audit, A demand of service tax on import services under reverse charge mechanism was raised by the auditors on which cenvat credit is admissible, which we are ready to pay alongwith the interest. Here the question is how we would be able to get credit in GST regime, if the dues are paid under service tax & that the transition due dates are over, Is there any provision that dues under old law can be paid under the new law.
Kindly provide the solution with all alternate.

Answer As per section 142(7)( a) any liability relating to earlier regime is to be paid in cash and refund relating to that period will be given in cash.

Further ITC of this is not available in GST . So if the amount is small deposit and the case is not in your favour then deposit it but if your case is strong then go for litigation. (Reply dt. 22/3/2018)