Dept. must allow adjustment of unutilised Cenvat credit not transferred to GST regime against service tax demand: CESTAT

GST/EXCISE/ST/VAT : There is no bar or disability under section 140(1) read with section 142 of CGST Act, 2017 on an assessee for claiming adjustment of tax demand from unutilised Cenvat credit (lying to credit as on 30-6-2017), which has not been carried forward to GST regime. Thus, Adjudicating Authority was directed to grant adjustment of unutilised amount of Cenvat credit against service tax demand payable by assessee

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