Page 13 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] INDEX - 18th June, 2020 xi
Central Goods Services Tax Act, 2017 (Contd.)
— Section 50 - See under INTEREST ......................... 360
— Section 51 - See under CATERING SERVICES .................. 385
— Section 54 - See under REFUND/REFUND CLAIM ............... 357
— Section 62 - See under BEST JUDGMENT ASSESSMENT ............ 360
— Section 68(3) - See under SEIZURE/DETENTION ................ 352
— Section 70 - See under BAIL ............................ 273
— Section 87 - See under REFUND/REFUND CLAIM ............... 346
— Section 122 - See under PENALTY ........................ 360
— Section 129 - See under SEIZURE/DETENTION ................. 352
— Section 129(1) - See under SEIZURE/DETENTION ............... 288
— Section 130 - See under SEIZURE/DETENTION ................. 288
— Section 132 - See under BAIL ........................... 273
— Section 142 - See under REFUND/REFUND CLAIM .............. 330
— Section 142(3) - See under REFUND/REFUND CLAIM ............. 354
CENTRAL GOODS SERVICES TAX RULES, 2017 :
— Rule 41 - See under REFUND/REFUND CLAIM ................ 346
— Rule 61(1) - See under BEST JUDGMENT ASSESSMENT ............ 360
— See also under RETURNS ......................... 360
— Rule 89 - See under REFUND/REFUND CLAIM ................ 346
— Rule 89(3) - See under REFUND/REFUND CLAIM ............... 357
— Rule 117 - See under REFUND/REFUND CLAIM ................ 354
CENVAT/CENVAT CREDIT OF SERVICES TAX :
— availed on inputs carried forward in GST regime and then reversed in
return GSTR-3B, refund admissible - See under REFUND/REFUND
CLAIM ....................................... 330
— Input service - Renting of Immovable Property services taken to be used
as branch office for procurement of orders, delivery of goods, Repair and
Maintenance service as well as for marketing purpose - Appellant eligible
to avail the credits for both pre- and post-amendment period covering
the entire disputed period and its specific non-reflection in ER-1, could be
due to non-availability of such specific narration in the format meant for
filing of ER-1 returns itself - Rule 2(l) of Cenvat Credit Rules, 2004 —
Anand I Power Ltd. v. Commissioner of CGST, Nasik (Tri. - Mumbai) ............. 324
— Input service - Scientific and Technical Consultancy services - Appellant
directly involved in Supervision and Monitoring even the time schedule
and development was being decided mutually while the technology was
being developed by SPIL - Service provided in a particular time duration
and the service provided was being simultaneously used by appellant by
Supervising and Monitoring the activity in the entire duration -
Accordingly, Cenvat credit admissible - Rule 3 of Cenvat Credit Rules,
2004 — Pushpendra Kumar Jain v. Commissioner of C. Ex. & S.T., Vadodara-II (Tri. -
Ahmd.) ........................................ 327
— Refund of unutilized Cenvat credit filed after appointed day to be
decided under earlier existing law and not under GST law - See under
REFUND/REFUND CLAIM ........................... 354
GST LAW TIMES  18th June 2020  13