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xvi GST LAW TIMES [ Vol. 35
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 140(3)(iv) - See under INPUT TAX CREDIT ............... 84
— Section 174 - See under AREA BASED EXEMPTION ............... 99
— Section 174(2)(c) - See under EXEMPTION .................... 99
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 117 - See under INPUT TAX CREDIT .................... 84
CENVAT/CENVAT CREDIT OF SERVICE TAX :
— Input services - Erection, Commissioning and Installation services -
Exclusion clause in definition of input services confined to construction
or execution of works contract of a building or a civil structure or a part
thereof or laying of foundation or making of structures for support of
capital goods - Said exclusion does not cover Erection, Commissioning
and Installation service - Credit admissible - Rule 2(l) of Cenvat Credit
Rules, 2004 — Thermax Ltd. v. Commissioner of C. Ex. & S.T., Vadodara (Tri. - Ahmd.) ... 118
— Input services - Medical Insurance for employees of service provider -
Cenvat credit on said services allowed by Tribunal in 2014 (33) S.T.R. 96
(Tri.-Bang.) following a decision of Karnataka High Court in 2011 (23)
S.T.R. 444 (Kar.) - Said High Court decision was in respect of
manufacturer of excisable goods and credit was allowed in view of
mandatory requirement under Employees State Insurance Act, 1948 -
However, mandate of Act ibid does not appear to be applicable to service
provider and hence Tribunal’s decision ibid not agreed with - Matter
referred to Larger Bench for deciding admissibility of credit to service
provider - Rule 2(l) of Cenvat Credit Rules, 2004 — Commissioner of Cus., C.
Ex. & S.T., Noida v. HCL Technologies Ltd. (Tri. - All.) ................... 121
— refund admissible on services provided to SEZ unit - See under
REFUND/REFUND CLAIM ............................ 121
— Telecom Services - Interconnection usage charges - Said charges are
provided by different telecom service providers to each other and as per
TRAI guidelines, each telecom operator has to create one single office to
take care of billing - Appellant BSNL has created Inter-Operator Billing &
Accounting System (IOABAS) in one office to take care of billing for its
43 branch offices engaged in providing inter-company services - Since
said IOABAS is part and parcel of BSNL, denial of credit on ground that
said IOABAS is not providing any services, not sustainable more so when
from same office, Revenue has accepted payment of Service Tax -
Impugned order not sustainable - Rule 3 of Cenvat Credit Rules, 2004 —
Bharat Sanchar Nigam Ltd. v. Commissioner of C. Ex. & S.T., Lucknow (Tri. - All.) ....... 119
CENVAT CREDIT RULES, 2004 :
— Rule 2(l) - See under CENVAT CREDIT ................... 118, 121
— Rule 3 - See under CENVAT CREDIT ....................... 119
— See also under REFUND/REFUND CLAIM ............... 121
— Rule 5 - See under REFUND/REFUND CLAIM ................. 121
Cess - Exemption under Notification No. 18/2002-S.T., dated 16-12-2002, as
amended vide Notification No. 46/2011-S.T., dated 19-9-2011, Eligibility
to - Recipient of transfer of technology services from abroad - Non-
fulfilment of substantive condition of notifications viz. (1) payment of

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