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Demand (Contd.)
— Computation thereof - Cum-tax benefit - Admissibility - Appellant being
a PSU, mens rea cannot be assumed for suppression/mis-declaration by
them - Accordingly denial of cum-tax benefit on ground of suppression
cannot sustain - Appellant entitled for aforesaid benefit in computation
of demand - Matter remanded to adjudicating authority for this purpose
also - Section 73 of Finance Act, 1994 — Mackintosh Burn Ltd. v. Commissioner of
Service Tax, Kolkata (Tri. - Kolkata) ............................ 409
— Limitation - Liability for past work - It could not be fastened on assessee
only for reason that in present or future assessee started paying Service
Tax under compulsion by principal - There was no contumacious
conduct, suppression or falsification of records by assessee - Also, Service
Tax paid by assessee was available to principal as Cenvat credit - Hence,
extended period was not invocable - Section 73 of Finance Act, 1994 —
Aditya Enterprises v. Commissioner of Cus. & C. Ex., Meerut-II (Tri. - Del.) .......... 406
Detective services availed for finding manufacturers of spurious products,
Cenvat credit admissible - See under CENVAT CREDIT ............ 405
— Input service credit admissible on Detective services availed for finding
manufacturers of spurious products - See under CENVAT CREDIT ...... 405
Detention of goods - Provisional release of goods - Since goods already
lying seized with effect from 27-2-2020, goods can be released on
furnishing of bank guarantee for full amount - No opinion expressed on
merits as to strict applicability as it was in domain of adjudicating
authority - Section 129 of Central Goods and Services Tax Act, 2017 —
Shree Engineers Contractors Pvt. Ltd. v. Asstt. State Tax Officer (Ker.) ............ 399
Documents for availing Cenvat credit - See under CENVAT CREDIT ...... 404
Drawback availing in excess on export, refund of IGST allowed after
deducting excess drawback - See under REFUND/REFUND CLAIM ..... 369
Drinking water after being purified supplied to public in empty unsealed
cans, exemption from GST not admissible - See under WATER ........ 450
DRUGS AND COSMETICS ACT, 1940 :
— First Schedule - See under CLINICAL ESTABLISHMENT ........... 447
Electricity generation from coal sent by principal manufacturer, activity
covered under Job-work and taxable accordingly - See under JOB WORK . . 456
Escalator - Scope of admissibility of ITC - See under INPUT TAX CREDIT .... 438
Exempted Service of Solid Waste Management supplied to Municipality,
TDS provisions not applicable - See under TDS ................. 413
Exemption admissible to New Kolkata Development Authority (NKDA), it
being a local authority - See under LOCAL AUTHORITY ........... 416
— not admissible to purified water supplied in empty unsealed cans - See
under WATER ................................... 450
— to pure services of collection of amounts towards LAD fund - See under
PURE SERVICE ................................... 478
— Under-construction building sale is supply of service, exemption
admissible - See under BUSINESS TRANSFER AGREEMENT ......... 510
Export of goods on payment of IGST with excess drawback claimed, refund
allowed after deducting excess drawback - See under
REFUND/REFUND CLAIM ........................... 369
GST LAW TIMES  23rd April 2020  135