Page 6 - GSTL_11th June 2020_Vol 37_Part 2

iv GST LAW TIMES [ Vol. 37
Ruchi Infrastructure Ltd. v. Commissioner of C. Ex., Cus. & S.T., Indore (Tri.
- Del.) ......................................... 236
S.S. Construction v. Commissioner of Central Excise, Raigad (Tri. - Mumbai) ... 222
Santosh Pradhan v. Commissioner of Central Excise & Service Tax,
Bhavnagar (Tri. - Ahmd.) .............................. 233
SGS Construction & Developers Pvt. Ltd. v. Commr. of S.T., New Delhi (Tri.
- Del.) ......................................... 201
Shanti Enggicon Pvt. Ltd. v. NTPC Ltd. (Chhattisgarh) .............. 148
Siti Cable Networks v. Commissioner of CGST, Madhya Pradesh (Tri. - Del.) ... 219
Subhash Pipes Ltd. v. Commissioner of Service Tax, Delhi (Tri. - Chan.) ...... 240
Sujaya D. Alva v. Commissioner of C. Ex. & S.T., Mangaluru (Kar.) ....... 147
Usha Martin Limited v. Commissioner of C. Ex. & S.T., Ludhiana (Tri. -
Chan.) ........................................ 220
Whirlpool of India Limited (Appellate Authority - A.P.) .............. 266

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Accommodation service and Restaurant service - Whether ‘exempted
service’ during the period from 1-4-2008 to 30-4-2011 - Service Tax not
payable during this period, such services having become taxable only
from 1-5-2011 and not fall within the definition of exempted services in
Rule 2(e) of Cenvat Credit Rules, 2004 - Cenvat credit reversal not
required under Rule 6(3) of Cenvat Credit Rules, 2004 — Gateway Hotels v.
Commissioner of Customs, C. Ex. & S.T., Cochin (Tri. - Bang.)................. 210
— and Restaurant service - Whether ‘exempted service’ during the
subsequent period from 1-5-2011 to 30-6-2012 - Abatement availed by
appellant with respect to the two services as per Notification No. 1/2006-
S.T., dated 1-3-2006 for this period - Availment of abatement not to be
considered as exempted service under Rule 2(e) of Cenvat Credit Rules,
2004 at the relevant time for the purpose of reversal of Cenvat credit as
per Rule 6 of Cenvat Credit Rules, 2004 — Gateway Hotels v. Commissioner of
Customs, C. Ex. & S.T., Cochin (Tri. - Bang.) ........................ 210
— Whether ‘exempted service’ during the period from 1-7-2012 to 31-3-2013
- Abatement availed with regard to accommodation service as per Sl. No.
6 of Notification No. 26/2012, dated 20-6-2012 cannot be considered as
exempted services - Restriction only with respect to the availment of
Cenvat credit on inputs and capital goods as per the notification but not
with respect to availment of Cenvat credit on input services — Gateway
Hotels v. Commissioner of Customs, C. Ex. & S.T., Cochin (Tri. - Bang.) ............ 210
Adjudication order - Unsigned order - Order also not mentioning date on
which it was passed and handwritten corrections not initialed - Order
non-est in law - Order set aside and matter remanded to original
authority for passing fresh order following due process of law - Section
73 of Finance Act, 1994 — Banspani Iron Limited v. Commissioner of C. Ex. & S.T.,
Bhubaneswar (Tri. - Kolkata) ............................... 226
Adjustment of Cenvat credit against discharging monthly Service Tax
liability, scope of - See under CENVAT ...................... 219
GST LAW TIMES  11th June 2020  6