Page 181 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 651
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 140 - See under CENVAT CREDIT OF SERVICE TAX ......... 188
— Section 140(1) - See under INPUT TAX CREDIT ................. 375
— Section 140(3)(iv) - See under INPUT TAX CREDIT ................ 84
— Section 142(3) - See under REFUND/REFUND CLAIM ............. 297
— Section 143 - See under JOB WORK ........................ 456
— Section 174 - See under AREA BASED EXEMPTION ............... 99
— Section 174(2)(c) - See under EXEMPTION ..................... 99
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 31 - See under VALUATION (GST) ..................... 235
— Rule 34 - See under VALUATION (GST) ..................... 486
— Rule 117 - See under INPUT TAX CREDIT .................. 84, 375
— Rule 159(5) - See under PROVISIONAL ATTACHMENT ............ 180
CENVAT CREDIT RULES, 2001 :
— Rule 3(4) - See under CENVAT CREDIT ..................... 576
CENVAT CREDIT RULES, 2002 :
— Rule 3(4) - See under CENVAT CREDIT ..................... 576
CENVAT CREDIT RULES, 2004 :
— Rule 2(l) - See under CENVAT CREDIT ................ 118, 121, 405
— Rule 3 - See under CENVAT CREDIT ..................... 119, 300
— See also under REFUND/REFUND CLAIM .............. 121
— Rule 4(1) - See under CENVAT CREDIT ..................... 402
— Rule 4(7) - See under DEMAND .......................... 409
— Rule 5 - See under REFUND/REFUND CLAIM ............ 121, 206, 297
— Rule 6(3) - See under JOB WORK ......................... 196
— Rule 9 - See under CENVAT CREDIT ....................... 404
CENVAT/CENVAT CREDIT OF SERVICE TAX :
— Availment of - On outward GTA service used for transportation of goods
from job worker’s premises to depot of principal manufacturer - Final
product valued under Section 4A of Central Excise Act, 1944 by applying
the Notification No. 36/2001-C.E. (N.T.) - Whether job worker was
entitled for Cenvat credit on outward GTA service - In view of contrary
judgments of CESTAT and High Courts, matter referred to Larger Bench
- Rule 3 of Cenvat Credit Rules, 2004 — Sweety Industries v. Commissioner of C.
Ex. & S.T., Vadodara-I (Tri. - Ahmd.) ........................... 300
— Capital goods stock removed to sister concern - Rate of Duty -
Reversal/payment of actual credit taken at time of stock transfer -
Department contending that assessee required to pay duty in terms of
sub-rule (4) of Rule 3 of Cenvat Credit Rules, 2001 - HELD : Issue relating
to whether duty equal to credit to be payable on clearance of Cenvat
availed capital goods or at rate and value prevalent on date of clearance,
deeming that capital goods manufactured by assessee - Assessee’s case
GST LAW TIMES  30th April 2020  181