Page 8 - GSTL_30th April 2020_Vol 35_Part 5

vi GST LAW TIMES [ Vol. 35
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 2(17) - See under MINING LEASE .................... 590
— Section 2(31) - See under SERVICES ........................ 590
— Section 2(84) - See under SUPPLY ......................... 606
— Section 2(93) - See under SERVICES ........................ 590
— Section 7(1)(a) - See under PRINTING SERVICES ................ 606
— See also under SUPPLY ......................... 606
— Section 67 - See under OFFENCE ......................... 529
— Section 122 - See under OFFENCE ......................... 529
— Section 129 - See under DETENTION ....................... 545
— Section 132 - See under OFFENCE ......................... 529
CENVAT/CENVAT CREDIT OF SERVICE TAX :
— 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
squarely covered by Asia Brown Boveri Ltd. [2000 (120) E.L.T. 228
(Tribunal - LB)] and Siddharth Tubes Ltd. [2008 (228) E.L.T. 193 (Tri. -
Del.)] - Therefore, issue no longer res judicata - Rule 3(4) of Cenvat Credit
Rules, 2002 — Lupin Ltd. v. Commissioner of C. Ex. & S.T. (LTU), Mumbai (Tri. -
Mumbai) ........................................ 576
CENVAT CREDIT RULES, 2001 :
— Rule 3(4) - See under CENVAT CREDIT ...................... 576
CENVAT CREDIT RULES, 2002 :
— Rule 3(4) - See under CENVAT CREDIT ...................... 576
Classification of contribution made to DMF, NMET and GMOPFT on
mining lease - See under MINING LEASE .................... 590
— of GTA services received by Government - See under
TRANSPORTATION SERVICES .......................... 606
— of printed log books supplied to Autonomous bodies - See under SUPPLY . . 606
— of printed material supplied to Government - See under SUPPLY ........ 606
— of printed services supplied to Government - See under PRINTING
SERVICES ...................................... 606
— of printing services supplied to Autonomous bodies - See under SUPPLY ... 606
— of services of mining lease for charging GST on Royalty - See under
ROYALTY ...................................... 590
— of services of printing of bus tickets - See under PRINTING AND SUPPLY . . 606
— of supply of old machinery as scrap - See under SUPPLY ............ 606
— of supply of waste paper - See under SUPPLY .................. 606
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 482 - See under OFFENCE ......................... 529
Cognizable offence under GST, scope of FIR - See under OFFENCE ....... 529
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