AAR cannot decide eligibility to claim Transitional Input Tax credit

In re NSL Mining Resources India Private Limited (GST AAR Andhra Pradesh)  1) Whether Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017 on which CENVAT credit has not been claimed earlier, can be claimed U/s 140(2) of the CGST Act, 2017 in the absence of registration under Central Excise Act? 2)Whether VAT paid on Capital Goods purchased prior to July 1st 2017 on which Input Tax Credit has not been claimed earlier, can be claimed U/s 140(2) of the Andhra Pradesh GST Act,2017? Held by AAR a) The definition referred for “Input Tax”, under CGST Act...