Page 12 - GSTL_2nd July 2020 _Vol 38_Part 1

x GST LAW TIMES [ Vol. 38
Cenvat/Cenvat Credit of Services Tax (Contd.)
Demand of 6% of value of electricity sold not sustainable in law — Minera
Steel & Power Pvt. Ltd. v. Commissioner of C.T., Belagavi (Tri. - Bang.) ............ 50
— Documents for availing Cenvat credit - Revenue alleging debit notes not
eligible documents under Rule 9 of Cenvat Credit Rules, 2004 - HELD :
Debit notes only raised by assessee on employees to recover amounts for
services provided - No Cenvat credit availed on basis of such debit notes
- Demand not sustainable - Impugned order liable to be set aside - Rule 9
of Cenvat Credit Rules, 2004 — Ultra Tech Cement Ltd. v. Commissioner of C.T.,
Tirupati (Tri. - Hyd.) ................................... 70
— Input Service - Internet services, mobile phone services, tata sky D2H
services, etc., exclusively provided for employees at residential quarters
for consideration - Show cause notice alleging input services meant for
personal use of employees excluded by Clause (C) of Rule 2(l) of Cenvat
Credit Rules, 2004 from definition of Input Service hence ineligible for
Cenvat credit - HELD : Nature of services on which Cenvat credit availed
and manner in which such services used, relevant - Assessee obtaining
input services from internet service provider, D2H operator, etc., and
further selling impugned services to employees for consideration -
Therefore, employees to be service recipients and assessee, service
providers - Amounts along with Service Tax collected from employees,
paid to exchequer and amount reflected in ST-3 returns - Merely because
person happens to be employee, person does not cease to be service
recipient - If employees not service recipient, no amounts ought to have
been recovered and no Service Tax ought to have been paid on same -
Conversely, assessee cannot get any exemption from payment of Service
Tax on services rendered to own employees for consideration - Assessee
entitled to Cenvat credit on disputed amounts - Rule 2(l) of Cenvat Credit
Rules, 2004 — Ultra Tech Cement Ltd. v. Commissioner of C.T., Tirupati (Tri. - Hyd.) .... 70
CENVAT CREDIT RULES, 2004 :
— Rule 2(l)(C) - See under CENVAT CREDIT .................... 70
— Rule 5 - See under EXPORT OF SERVICES .................... 33
— Rule 6(3A) - See under CENVAT CREDIT ..................... 50
— Rule 6(3AA) - See under CENVAT CREDIT .................... 50
— Rule 9 - See under CENVAT CREDIT ....................... 70
Chartered Accountant services used in export of goods, input service rebate
admissible - See under EXPORT REBATE ..................... 101
Club or Association service - Project for treatment and recycling of effluents
and solid wastes by Industry Association exempted from Service Tax
when such project financially assisted by Central or State Government -
Sections 65(25aa) and 65(105)(zzze) of Finance Act, 1994 - Section 145 of
Finance Act, 2012 — Nandesari Industries Association v. C.C.E. & S.T., Vadodara-I (Tri.
- Ahmd.) ........................................ 46
Commission Agent receiving overriding commission from Airlines in
respect of Air Travel Agent’s service during period 2004-2005, amount
not taxable - See under AIR TRAVEL AGENT’S SERVICE ........... 43
Common inputs used to manufacture dutiable and exempted goods,
demand of 6% of value of electricity not sustainable on reversal of
proportionate credit - See under CENVAT CREDIT ............... 50

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