Page 13 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] INDEX - 23rd April, 2020 xi
Central Goods and Services Tax Rules, 2017 (Contd.)
— Rule 117 - See under INPUT TAX CREDIT .................... 375
CENVAT/CENVAT CREDIT OF SERVICE TAX :
— Cross marking on invoice for purpose of mentioning cheque number by
which payments made to supplier of goods against such invoices cannot
be a ground to deny Cenvat credit when other documents such as bank
payment vouchers, bank statement, etc., reflecting correlation of said
cheque number with the said invoice - Rule 9 of Cenvat Credit Rules,
2004 — Aristo Pharmaceuticals Ltd. v. Commissioner of C. Ex. & S.T., Daman (Tri. -
Ahmd.) ........................................ 404
— Detective services availed for finding out units engaged in manufacture
and sale of assessee’s spurious products being in the nature of market
research and having direct nexus with its business, eligible to input
service credit - Rule 2(l) of Cenvat Credit Rules, 2004 — Prabhat Zarda Factory
(I) Pvt. Ltd. v. Asstt. Commr. of C. Ex., Noida (Tri. - All.) .................. 405
— Limitation period of one year prescribed under third proviso to Rule 4(1)
of Cenvat Credit Rules, 2004 not applicable for taking of credit which was
initially short availed due to clerical error but availed later on after
rectifying mistake particularly when initial taking of credit was within
stipulated time — Continental Engines Pvt. Ltd. v. Commr. of CGST, Alwar (Tri. - Del.) . . 402
CGST - Refund of the amount of tax wrongly deposited under CGST instead
of IGST allowed for re-deposit as IGST - See under DEMAND AND
INTEREST ...................................... 393
Civil structure of the immovable property, ITC not admissible - See under
INPUT TAX CREDIT ................................ 438
Classification of contribution to Local Area Development (LAD) fund by
Solar Power Developers - See under SUPPLY .................. 478
Clearance of import goods - Registration separately when not required to be
taken in the State where port of clearance of import goods located - See
under PLACE OF SUPPLY ............................. 424
Clinical Establishment - Phytotherapy - Plant-based preparations not
shown to be manufactured exclusively in accordance with the formulae
described in any authoritative book of Ayurveda specified in the First
Schedule of the Drugs and Cosmetics Act, 1940 nor are persons
administering the plant-based preparations shown to be ‘authorised
medical practitioners’ in Ayurveda within the meaning of Para No. 2(k)
of Notification No. 12/2017-C.T. (Rate) - Applicant also not clarified
whether these persons possess medical qualification included in the
Second Schedule of Indian Medicine Central Council Act, 1970 and
registered thereunder as medical practitioners - Applicant not to be
regarded as clinical establishment offering treatment in the recognised
ayurvedic system of medicine and its supplies are not, therefore, health
care service by a clinical establishment, as defined under Para No. 2(s)
and not exempt under Entry No. 74 of Notification No. 12/2017-C.T.
(Rate) — In Re : Optm Health Care Pvt. Ltd. (A.A.R. - GST - W.B.) ............. 447
Composite Supply of goods of LED street lighting alongwith installation
and maintenance, rate of GST thereon - See under STREET LIGHTING
ACTIVITY ...................................... 428
Computation of demand by allowing cum-tax benefit in suppression case -
See under DEMAND ................................ 409
GST LAW TIMES  23rd April 2020  133