Page 11 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] INDEX - 2nd July, 2020 ix
Cargo Handling service - Shifting of iron ore lumps and fines from dump
yard to Railway siding - Since contract for the said activity being
essentially for transportation of goods upto a short distance of ½ km.
which incidentally involved loading of tipper at dump yard and
unloading same at Railway track/siding, such activity not taxable under
the category of Cargo Handling service merely because the said contract
is composite in nature providing composite rate and not separate rates
for loading, transportation and unloading particularly when the assessee
is not Cargo Handling Agent - Sections 65(23) and 65(105)(zr) of Finance
Act, 1994 — S.K. Mineral Handling Pvt. Ltd. v. C.C.E., Cus. & S.T., Bhubaneswar-II (Tri.
- Kolkata) ........................................ 53
Cash refund - Unutilized Accumulated Cenvat credit on export of Technical
testing and Analysis service, cash refund admissible - See under EXPORT
OF SERVICES ..................................... 33
CENTRAL EXCISE ACT, 1944 :
— Section 3 - See under JOB CHARGES ........................ 60
— Section 11B - See under EXPORT REBATE .................... 101
— See also under REFUND/REFUND CLAIM ........... 92, 95, 98
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 39 - See under ASSESSMENT ....................... 120
— Section 50 - See under INTEREST ......................... 120
— Section 54 - See under REFUND/REFUND CLAIM ............... 113
— Section 54(3)(ii) - See under REFUND/REFUND CLAIM ............. 3
— Section 62 - See under ASSESSMENT ....................... 120
— Section 73 - See under DEMAND ......................... 117
— Section 100 - See under APPEAL TO APPELLATE TRIBUNAL ......... 47
— Section 122 - See under PENALTY ........................ 120
— Section 130 - See under DEMAND ........................ 117
— Section 140(1) - See under INPUT TAX CREDIT (ITC) .............. 10
— See also under INTERPRETATION OF STATUTE ............ 10
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 8(5) - See under REFUND/REFUND CLAIM ................. 3
— Rule 61 - See under ASSESSMENT ........................ 120
— Rule 89(5) - See under REFUND/REFUND CLAIM ............... 113
— Rule 117 - See under WORDS AND PHRASES ................... 10
— Rule 117(1A) - See under INPUT TAX CREDIT (ITC) ............... 10
CENVAT/CENVAT CREDIT OF SERVICES TAX :
— Common inputs used to manufacture dutiable and exempted goods -
Manufacturers of sponge iron and MS billets selling electricity generated
using of waste products - Rule 6 of Cenvat Credit Rules, 2004 not
applicable - Coal ash/Dolo char being residual waste arising out of
burning of coal it cannot be stated as a manufacture of final product -
Failure by authorities below to take note if amendment introduced w.e.f.
1-4-2016 adding Rule 6(3AA) ibid which permits assessee to reverse/pay
proportionate Cenvat credit relating to common input or attributable to
input services - Assessee satisfying requirement of Rule 6(3A) ibid -

GST LAW TIMES  2nd July 2020  11