AAR cannot deal with ITC of service tax or VAT paid under erstwhile laws

In re Bauli India Bakes and Sweets Private Limited (GST AAR Maharashtra) From the collective readings of provisions viz. – Clause (63) and (62) of Section 2 of the CGST Act that, the question enumerated at (d) of Section 97(2), supra does not deal with the admissibility of the credit of taxes paid other than the taxes mentioned in the clause (62) of Section 2 of the CGST Act, 2017, which has been cited herein above. In other would section 97(2), which encompasses the questions, for the ruling by the AAR does not deal with the input tax credit of the service tax or VAT paid under the erst...