Conversion fails with the error: failed: Unable to create a VSS snapshot of the source volume

Symptoms :
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•     Cannot perform Physical to Virtual or Virtual to Virtual conversion.
•     Conversion fails at 1%
•     You see the error:

Error :
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•  Unable to create a VSS snapshot of the source volume. Error code 2147754774 (0x80042316)

Resolution
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• This issue may occur when there are problems with Volume Shadow Copy Service (VSS) on the Windows operating system.
• To resolve this issue, isolate the issue using the NT Backup Utility. For more information, see Using the Windows NT Backup Utility.
• If the NT Backup utility fails to resolve this issue and you continue to see VSS errors, see the Microsoft Knowledge Base Article 940184.