Page 13 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] INDEX - 11th June, 2020 xi
Employees insurance policy - Service Tax paid on premium for employees
insurance policies covering risk/mishappening with the employees
during their duty period, eligible to Cenvat credit - See under CENVAT
CREDIT ....................................... 251
Erection, Commissioning or Installation service cover pipe laying services
for water supply - See under PIPE LAYING SERVICES ............. 240
E-way Bill expired, penalty imposable for transport of goods - See under
OFFENCES AND PENALTY ........................... 266
E-way Bill’s Part B not updated, detention of goods and vehicle when not
sustainable - See under DETENTION ....................... 164
Exempted service during different periods, Accommodation service and
Restaurant service when covered/not covered - See under
ACCOMMODATION SERVICE AND RESTAURANT SERVICE ....... 210
Exemption from Service Tax - Amount of increase in inventory due to
purchase of inventory by the appellant being excluded from turnover,
admittedly the amount remaining is less than ` ten lakhs, and hence
benefit of exemption under Notification No. 25/2012-S.T. available to the
appellant — SGS Construction & Developers Pvt. Ltd. v. Commr. of S.T., New Delhi (Tri.
- Del.) ......................................... 201
— threshold exemption admissible to Commission Agent as branded
services under BAS provided under own brand - See under BUSINESS
AUXILIARY SERVICE ............................... 206
— to Works Contract under Notification No. 9/2016-S.T., retrospective
admissibility thereof - See under WORKS CONTRACT ............. 177
— under Notification No. 17/2005-S.T. admissible to road construction
inside residential complex - See under CONSTRUCTION OF ROADS .... 231
Export of service - Refund admissible as supplying Seafarers to foreign
party is not intermediary service but Manpower Recruitment or Supply
Agency service - See under REFUND/REFUND CLAIM ............ 182
— refund not deniable for failure to furnish original CA certified invoices
when a consolidated certificate submitted from CA - See under
REFUND/REFUND CLAIM ........................... 207
Fabric - Synthetic woven fabrics - Classification of - Assessee dealing in
textile fabrics used for industrial applications - Manufacture of goods
carried out through job workers and products cleared by availing
benefits of SSI exemption vide Notification No. 8/2003-C.E. - Demand of
differential duty raised on the ground that goods falling under Heading
54.06 of Central Excise Tariff and not under Heading 59.11 ibid, hence,
assessee ineligible for exemption claimed - HELD : Product used for
making tailor made filter bags to be used in chemical and pharmaceutical
plants - As woven fabrics subjected to further processing to make same
fit for technical uses, synthetic woven fabric ought to be classified under
Chapter 54.06 ibid and not Chapter 59.11 ibid - Assessee not entitled for
SSI exemption under said Notification - Assessee’s assertion that
manufacturing carried out on job work basis and assessee not
manufacturer, rightly rejected by Commissioner (Appeals) in invoking
Rule 12B of Central Excise Rules, 2002 inserted vide Notification No.
24/2003-C.E. (N.T.) - No error noticed in impugned order in respect of
classification of product cleared by assessee — Mohan Textiles v. Commissioner
of Central Excise, Mumbai-V (Tri. - Mumbai) ........................ 246
GST LAW TIMES  11th June 2020  13