Cir.No.87/06/2019 GST dated 2.1.2019 Attentionisinvitedtosub-section(a)ofsection28oftheCGST(Amendment)Act,2018(No.31of2018)whichprovidesthatsection140(1)oftheCGSTAct,2017beamendedwithretrospectiveeffecttoallowtransitionofCENVATcreditundertheexistinglawviz.CentralExciseandServiceTaxlaw,onlyinrespectof“eligibleduties”.Inthisregard,doubtshavebeenexpressedastowhethertheexpression“eligibleduties”wouldincludeCENVATcreditofServiceTaxwithinitsscopeornot

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