Transitional Credit — According to the petitioner, the petitioner tried to upload form GST TRAN-1 to claim credit amounting to Rs. 1,15,35,563/ for their firm towards service tax credit. However, due to technical glitches in the GST portal, the petitioner could not file / upload the form GST TRAN -1.
Held that— the petitioner is entitled to claim credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017.
Siddhi Developers Vs. Union of India  22 TAXLOK.COM 066 (Gujarat)