Transitional Issues: CESTAT allows CENVAT Credit to Rajasthan Housing Board w.r.t. Service Tax Payment

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the Rajasthan Housing Board to claim CENVAT credit related to service tax payments, resolving a transitional issue. The tribunal ruled that the Housing Board is entitled to the credit even after the introduction of GST, provided the conditions for availing such credit under the earlier tax regime are satisfied. This decision offers clarity on transitional provisions, helping taxpayers manage their credits effectively.