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of <h1>CGST Amendment Clarifies CENVAT Credit Eligibility for Service Tax u/s 140(1); Excludes Cesses and Transit Goods.</h1> The circular clarifies the amendment to section 140(1) of the Central Goods and Services Tax (CGST) Act, 2017, as per the CGST Amendment Act, 2018. It confirms that CENVAT credit of service tax paid under section 66B of the Finance Act, 1994, remains eligible for transition under section 140(1). The term 'eligible duties' includes taxes listed in explanations 1 and 2 of section 140, excluding goods in stock and goods and services in transit. Transition of credit for cesses, including customs duty cess, is not permitted. The circular aims to ensure uniformity in the Act's implementation.
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