Page 212 - GSTL_26th March 2020_Vol 34_Part 4

706 GST LAW TIMES [ Vol. 34
Cenvat/Cenvat Credit of Service Tax (Contd.)
— Goods Transport Agency services availed for outward transportation of
goods upto buyer’s premises after 1-4-2008 though same not admissible -
Payment of excess duty on entire transportation charges which were
added in assessable value, does not amount to reversal of credit availed
only to the extent of 25% of total gross value of such transportation
charges - Rule 14 of Cenvat Credit Rules, 2004 — Ved PMC Ltd. v.
Commissioner of Central Excise, Belapur (Tri. - Mumbai) ................... 442
— Input services availed for construction of mall which was rented out,
eligible to Cenvat credit prior to amendment of Rule 2(l) of Cenvat Credit
Rules, 2004 w.e.f. 1-4-2011 - Utilization of such credit for payment of
Service Tax on Renting of Immovable Property service permissible even
after the said date when same availed prior to said date and construction
of mall also completed before the said date - Rules 2(l) and 3(4) of Cenvat
Credit Rules, 2004 — Ruchi Malls Private Limited v. Commissioner of Service Tax,
Delhi-II (Tri. - Del.) ................................... 426
— not required to be reversed in respect of sale of tickets for cricket
tournament which is not a service - See under IPL TOURNAMENT ...... 456
— on outward transportation charges, extended period of limitation when
not applicable - See under DEMAND ....................... 442
— Utilization of credit of Service Tax paid by recipient of service under
Reverse Charge Mechanism prior to 1-7-2012, the date with effect from
which provisions of Rule 3(4) of Cenvat Credit Rules, 2004 amended
imposing restriction for its utilization by such recipient - Prior to said
date, the recipient of services from foreign commission agent entitled to
pay Service Tax on commission paid to such agent by utilizing Cenvat
credit and also entitled to Cenvat credit of Service Tax so paid - Rule 3 of
Cenvat Credit Rules, 2004 — Morarjee Textiles Ltd. v. Commissioner of Central
Excise, Nagpur-I (Tri. - Mumbai) ............................. 548
Certificates used by end-users of products supplied by assessee to
distributors not covered under subjects of Advance Ruling - See under
ADVANCE RULING ................................ 298
Charge-sheet - Default bail under GST law on filing charge sheet on 61st day
from date of arrest - See under BAIL ........................ 29
Chartered Accountant - Statutory organisation - Preparation of reports such
as environmental impact assessment reports and environmental
management plans for various projects which is a pre-requisite to obtain
clearance from the Ministry of Environment - Appellant is a society
registered under Societies Registration Act, 1860 by the State
Government supported by it but it is an autonomous organisation -
Statute does not place any responsibility upon the society - Society
provides training and consultancy in the field of environment - Such
plans and assessment reports are required under the Environment
(Protection) Act, 1986 before the project is submitted for approval - Thus
what the appellant was doing more or less akin to the job of a charted
accountant with respect to Income-tax Act, 1961, Companies Act, 1956,
etc — Environment Protection Training & Research Institute v. C.C., C. Ex. & S.T.,
Hyderabad-Iv (Tri. - Hyd.) ................................ 429
Chassis - Tippers body built on chassis supplied by principal is supply of
service and not supply of goods - See under BODY BUILDING ON
CHASSIS ....................................... 290
Chocolate flavoured nutritional powders, classification of - See under FOOD . . 377
GST LAW TIMES  26th March 2020  308