Page 8 - GSTL_11th June 2020_Vol 37_Part 2

vi GST LAW TIMES [ Vol. 37
Central Excise Act, 1944 (Contd.)
— Section 11B - See under REFUND/REFUND CLAIM ......... 182, 207, 224
— Section 11B(2)(b) - See under REFUND/REFUND CLAIM ........... 185
— Section 11BB - See under INTEREST ........................ 147
CENTRAL EXCISE RULES, 2002 :
— Rule 12B - See under FABRIC ........................... 246
CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/sub-heading/Tariff Item
— 54 - See under DEMAND .............................. 246
— 54.06 - See under FABRIC .............................. 246
— 5911 - See under DEMAND ............................. 246
— See also under FABRIC .......................... 246
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 9 - See under TENDER FOR ROAD CONSTRUCTION ......... 148
— Section 54(3) - See under REFUND/REFUND CLAIM .............. 261
— Section 67 - See under INTERPRETATION OF STATUTE ............ 171
— See also under JURISDICTION ...................... 168
— See also under SEALING ........................ 171
— See also under SEARCH AND SEIZURE ................. 171
— Section 67(2) - See under JURISDICTION ..................... 168
— Section 130 - See under SHOW CAUSE NOTICE ................. 157
— Section 132(1)(b) - See under BAIL ......................... 145
— Section 132(1)(c) - See under BAIL ......................... 145
— Section 140 - See under INPUT TAX CREDIT (ITC) ............... 160
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 97A - See under GSTN PORTAL ....................... 155
— Rule 117 - See under INPUT TAX CREDIT (ITC) ................. 160
— Rule 129 - See under DETENTION ......................... 164
— Rule 138 - See under DETENTION ......................... 164
CENVAT/CENVAT CREDIT OF SERVICES TAX :
— adjustment with Service Tax liability - Date of filing of ST-3 returns which
had been filed belatedly, not to be considered as the date of adjustment of
Cenvat credit against discharging monthly Service Tax liability in
absence of any such provision under Finance Act, 1994 - Demanding
interest and imposition of penalty for delayed payment of Service Tax
not justified - Sections 75 and 78 of Finance Act, 1994 — Siti Cable Networks
v. Commissioner of CGST, Madhya Pradesh (Tri. - Del.) ................... 219
— Input service - Service Tax paid on transportation charges for transport of
goods by road and train from ICD upto the port for export, eligible to
Cenvat credit as port of export to be considered as place of removal in
view of provisions of Section 2(18) of Customs Act, 1962 defining term
‘export’ - Rule 2(l) of Cenvat Credit Rules, 2004 — Usha Martin Limited v.
Commissioner of C. Ex. & S.T., Ludhiana (Tri. - Chan.) .................... 220

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