Page 211 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 705
Cenvat/Cenvat Credit of Service Tax (Contd.)
— Common invoice - Service provided to other offices of appellant which
are separately registered, also billed under common invoice in the name
of appellant at their Jaipur office - Appellant company is one entity
which is running radio stations at four places and providing output
services being sale of time slot, etc. on which they are paying output
Service Tax - Appellant paid to the service provider on common bills for
more than one centre of the appellant, along with Service Tax - For
procedural deficiency, the substantial benefit of Cenvat credit provision
should not be denied - Situation is wholly revenue neutral as all the four
centres had paid Service Tax, also in cash and Cenvat credit could have
been distributed and thus availed by other centres and hence no gain -
Assessee entitled for Cenvat credit — Rajasthan Patrika Pvt. Ltd. v. Commissioner
of C. Ex. & CGST, Jaipur (Tri. - Del.) ........................... 226
— Credit of tax deducted by International Air Transport Association (IATA)
agent - Assessee providing services to IATA agent and receiving
commission on which IATA agent had paid Service Tax - If assessee
providing service to IATA then it was responsibility of assessee to pay
Service Tax and not by IATA agents - Also if assessee were providing
services on basis of commission to IATA agents, then IATA agents could
have availed credit in these circumstances - Denial of credit proper - Rule
16 of Cenvat Credit Rules, 2004 — Masti Tours & Travels v. Commissioner of
Central Excise & S.T., Surat-I (Tri. - Ahmd.) ........................ 222
— Common input services used for construction of residential complex and
sale thereof prior to and after 13-4-2016 - In view of amendment dated 13-
4-2016 to Explanation 3 to Rule 6(1) of Cenvat Credit Rules, 2004, sale of
residential complex not to be considered as an exempted service and
provisions of Rule 6 ibid for demanding an amount equal to 8%/10% of
sale price of such residential complex after grant of completion certificate
would not apply for the period prior to aforesaid date - Even after said
date, assessee not required to pay 8%/10% amount as they availed
proportionate Cenvat credit on input services received after grant of
completion certificate based on square foot residential area that suffered
Service Tax before grant of such certificate - Further, Cenvat credit
validly availed as on date of receipt of inputs when output service was
dutiable, also cannot be denied or recovered in absence of any specific
machinery provision for the same, merely because output service later on
became exempt - Cenvat credit availed till grant of completion certificate
and reversed under protest liable to be refunded to assessee - Rule 6(3) of
Cenvat Credit Rules, 2004 — Principal Commissioner v. Shreno Ltd. (Real Estate
Division) (Guj.) ..................................... 416
— Common inputs/input services used in manufacture of dutiable as well
as exempted goods - Failure to maintain separate account for common
input/input services - Assessee not liable to pay 10% amount on the
value of goods cleared to SEZ developer without payment of duty - Rule
6(3) of Cenvat Credit Rules, 2004 — Commissioner v. India Cements Ltd.
(Telangana) ...................................... 425
— Goods Transport Agency service - Cenvat credit of Service Tax paid on
outward transportation of goods upto buyer’s premises not admissible
for the period post 1-4-2008 though goods removed on FOR basis -
Section 2(l) of Cenvat Credit Rules, 2004 — Ved PMC Ltd. v. Commissioner of
Central Excise, Belapur (Tri. - Mumbai) .......................... 442
GST LAW TIMES  26th March 2020  307