Page 188 - GSTL_26th March 2020_Vol 34_Part 4

x GST LAW TIMES [ Vol. 34
Cenvat credit — Recipient of services from abroad whether can utilize
Cenvat credit for payment of Service Tax under Reverse Charge
Mechanism and also entitle to credit of Service Tax so paid? ......... J102
Cenvat credit — Use of common inputs/input services in manufacture of
dutiable and exempted goods without maintaining separate account —
Assessee whether liable to pay 10% of value of goods cleared to SEZ
developer? ...................................... J84
Cenvat credit availed on input services used in construction and sale of
residential complex after grant of completion certificate — Provisions of
Rule 6 of Cenvat Credit Rules, 2004 for demanding 8%/10% amount of
sale price, whether applicable prior to 13-4-2016? ................ J82
Cenvat credit availed on input services used in construction and sale of
residential complex after grant of completion certificate — Demand of
8%/10% amount of sale price, whether justified? ................. J82
Cenvat credit availed on input services used in construction and sale of
residential complex, whether required to be reversed when such output
service became exempt after grant of completion certificate? .......... J82
Cenvat credit of Service Tax paid on input services used in construction of
mall, whether can be utilized for payment of Service Tax on Renting of
Immovable Property service after 1-4-2011 when same availed prior to
said date? ...................................... J85
Cenvat credit of Service Tax paid on outward transportation of goods upto
buyer’s premises, whether admissible for the period post 1-4-2008? ...... J88
Cenvat on Lending services — Interest earned by bank in advancing loans,
whether to be considered for determining amount of reversal in terms of
Rule 6(3A)(c) of Cenvat Credit Rules, 2004? ................... J132
CGST Rules, 2017 — Rules 126, 127 and 133 thereof whether suffers from
vice of excessive delegation? ............................ J50
Commercial Training or Coaching services — Educational Services by
providing recognized courses and awarding degrees, whether taxable? .... J92
Construction of canals and other irrigation projects, whether liable to Service
Tax? ........................................ J139
Construction of canals/pipelines for irrigation and drinking water under
EPC Turnkey Contract awarded by the State Government, whether
taxable? ........................................ J89
Construction of complex under a composite contract involving supply of
service and transfer of property in goods, whether taxable under Sections
65(105)(zzq) and 65(105)(zzzh) of Finance Act, 1994? ............. J134
Construction of DDA flats with supply of materials under Project
Development Agreement, whether taxable as Construction of Complex
service? ........................................ J98
Construction of DDA flats with supply of materials, whether taxable w.e.f.
1-6-2007 as Construction of Complex service? .................. J91
Construction of railway sidings/tracks for Private Railways, whether
excluded from Commercial or Industrial Construction service and Works
Contract service? .................................. J20
Construction of residential complex taxable only w.e.f. 1-7-2010 with
insertion of Section 65(91a) in Finance Act, 1994 and not prior thereto .... J103
Construction services provided with supply of materials and labour,
whether classifiable w.e.f. 1-6-2007 under Works Contract service? ....... J91
Consulting Engineer service — Agency fee received for providing technical
assistance, expertise in management and supervision of Road
Construction Project under PMGSY, whether taxable? ............. J133

GST LAW TIMES  26th March 2020  284