Page 9 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] INDEX - 11th June, 2020 vii
Cenvat/Cenvat Credit of Services Tax (Contd.)
— Input service - Workmen Compensation 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 - Rule 2(l) of Cenvat Credit Rules, 2004 — Checkmate
Industrial Guards Pvt. Ltd. v. Commr. of CGST, Noida (Tri. - All.) .............. 251
— Input service credit - Warranty services - Repair and Maintenance services
provided by dealer during warranty period eligible to input service
credit - Such credit cannot be denied on the ground that input services do
not have nexus with manufacturing activity and same were availed
outside the place of removal particularly when the appellant has to
provide parts and accessories for such services and all input services not
necessarily required to be availed within the factory itself - Further,
appellant being supplier of parts and components to original vehicle
manufacturer does not fall within the exclusion clause of definition of
input service - Rule 2(l) of Cenvat Credit Rules, 2004 — Lucas TVS Ltd. v.
Commissioner of GST & Central Excise, Chennai (Tri. - Chennai) ............... 180
— Tour packages provided to dealers of manufacturer as sales promotion -
Possible for manufacturer to pay in cash expenses for tour, instead it
provided tour packages - Tour packages can be considered as dealer’s
commission - Credit of Service Tax paid on tour packages admissible -
Rule 2(l) of Cenvat Credit Rules, 2004 — Merino Industries Ltd. v. Commissioner
of Central Excise, Noida (Tri. - All.) ............................ 209
CENVAT CREDIT RULES, 2004 :
— Rule 2(e) - See under ACCOMMODATION SERVICE AND
RESTAURANT SERVICE ............................. 210
— Rule 2(l) - See under CENVAT/CENVAT CREDIT OF SERVICE TAX . 180, 209,
...................................... 220, 251
— Rule 5 - See under REFUND/REFUND CLAIM ................. 182
— Rule 6 - See under DEMAND ........................... 210
— See also under RESTAURANT SERVICE ................ 210
— Rule 6(3) - See under ACCOMMODATION SERVICE AND
RESTAURANT SERVICE ............................. 210
— Rule 14 - See under DEMAND ........................... 210
Circulars, scope of reliance - See under DEPARTMENTAL
CLARIFICATION ................................. 227
Classification of synthetic woven fabrics - See under FABRIC ........... 246
Commercial concern, scope of - See under MANPOWER RECRUITMENT
OR SUPPLY AGENCY SERVICE ......................... 233
Commercial expenses reimbursed on actuals not includible in valuation for
payment of Service Tax - See under VALUATION (SERVICE TAX) ...... 227
Commission agent - Exemption, threshold exemption admissible to
Commission Agent as branded services under BAS provided under own
brand - See under BUSINESS AUXILIARY SERVICE .............. 206
Composition Scheme for payment of Service Tax under works contract,
scope of - See under WORKS CONTRACT SERVICE .............. 217
Condonation of delay in filing appeal - See under APPEAL ............ 235
Confiscation of conveyance and goods not sustainable, order having been
passed without grant of hearing opportunity - See under SHOW CAUSE
NOTICE ....................................... 157
GST LAW TIMES  11th June 2020  9