Question19:

 

We are Fabric manufacturer and have some balance of AED(TTA) in ER1. Can we claim credit of same in GST Trans 1.

Answer

 

 The credit of  closing Balance of CENVAT is available under section  Section 140 (1) of  CGST Act . it is permitting you  to take credit lying in CeNVAT account it is not making any difference whether it is credit of  excise or service tax or cess or additional duty etc.  So in our opinion you can take the credit of AED (Reply dt. 18/12/2017)