Page 203 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 673
Indian port - Ocean freight on supply/delivery of goods at Indian port,
IGST not leviable - See under INTEGRATED GOODS AND SERVICES
TAX (IGST) ...................................... 82
Infrastructural support facilities provided to book-makers in Race Clubs,
fee and commission leviable to Service Tax under BSS - See under
BUSINESS SUPPORT SERVICE (BSS) ...................... 289
Input service of outsourcing software, refund admissible on export of final
packaged software - See under REFUND/REFUND CLAIM .......... 206
— used in export of output services in pre-GST regime, refund of Cenvat
credit admissible in post-GST regime - See under REFUND/REFUND
CLAIM ....................................... 297
Input service credit admissible on Detective services availed for finding
manufacturers of spurious products - See under CENVAT CREDIT ...... 405
— admissible on Erection, Commissioning and Installation services - See
under CENVAT CREDIT ............................. 118
— on Medical Insurance for employees of service provider, matter referred
to Larger Bench of Tribunal - See under CENVAT CREDIT .......... 121
Input Tax Credit (ITC) availed by generating fake and fabricated
documents, anticipatory bail granted to accused - See under BAIL ....... 19
— Applicant having constructed building/warehouse which is an
immovable property, Input Tax Credit not available on the goods and
services used in construction of immovable property as per the exclusion
Section 17(5)(d) of Central Goods and Services Tax Act, 2017 — In Re :
Unity Traders (A.A.R. - GST - M.P.) ........................... 231
— Car parking system - Complete supply and installation of car parking
system done by the vendor - Car parking system being fixed to the earth
with structural support qualifies as “Plant and machinery” - However,
appellant hit by the restriction imposed in Section 17(5)(d) of Central
Goods and Services Tax Act, 2017 and not eligible for the credit of the tax
paid on such procurements inasmuch as the appellant is not doing the
construction and installation of the car parking system — In Re : Tarun
Realtors Pvt. Ltd. (App. A.A.R. - GST - Kar.) ........................ 438
— HSD yard - Complete setting up of HSD yard done by vendor and not by
appellant - Appellant not eligible for the credit of input tax paid on such
supply as the construction of the HSD yard has not been done by him -
Section 17(5)(d) of Central Goods and Services Tax Act, 2017 — In Re :
Tarun Realtors Pvt. Ltd. (App. A.A.R. - GST - Kar.) ..................... 438
— of IGST - Imported goods being further supplied to various industrial
customers in India, therefore, used in the course or furtherance of
business - Applicant entitled to claim credit of IGST paid on imported
goods in terms of Section 20 of Integrated Goods and Services Tax Act,
2017 read with Section 16 of Central Goods and Services Tax Act, 2017 —
In Re : Kardex India Storage Solution Pvt. Ltd. (A.A.R. - GST - Kar.) ............. 424
— passing by issuance of Invoices without supply of goods, scope of Bail to
CA for connivance - See under BAIL ........................ 32

GST LAW TIMES  30th April 2020  203