Transition of CENVAT credit: service-tax credit remains eligible for carryforward under amended section 140(1). Section 140(1) of the CGST Act, as amended, continues to allow transition of CENVAT credit of service tax paid under section 66B of the Finance Act, 1994; 'eligible duties' is intended to include the duties listed in Explanation 1 (sl. (i)-(vii)) and 'eligible duties and taxes' in Explanation 2 (sl. (i)-(viii)), without importing the stock-in-hand or in-transit conditions into section 140(1). Clauses linking Explanations 1 and 2 to section 140(1) will not be notified, and cesses remain non-transitionable under Explanation 3.