Page 26 - GSTL_2nd July 2020 _Vol 38_Part 1

xxiv GST LAW TIMES [ Vol. 38
Technical Testing and Analysis service, cash refund of
unutilized/accumulated Cenvat credit admissible on export of services -
See under EXPORT OF SERVICES ......................... 33
Time-limit to avail Input Tax credit under GST - See under INPUT TAX
CREDIT (ITC) .................................... 10
Transfer of technology - See under INTELLECTUAL PROPERTY SERVICES . . 75
Transitional credit under GST, limitation to avail - See under INPUT TAX
CREDIT (ITC) .................................... 10
— under GST, time-limit to avail - See under INPUT TAX CREDIT (ITC) ..... 10
Treatment and recycling of effluents and solid wastes by Industry
Association exempted from Service Tax when such project financially
assisted by Government - See under CLUB OR ASSOCIATION SERVICE ... 46
Unutilized Accumulated Cenvat credit on export of Technical Testing and
Analysis service, cash refund admissible - See under EXPORT OF
SERVICES ...................................... 33
Vires of Rule 117 of CGST Rules, 2017 - See under INPUT TAX CREDIT
(ITC) ......................................... 10
WORDS AND PHRASES :
— Technical difficulty - Too broad term and cannot have narrow
interpretation or application - Rule 117 of Central Goods and Services
Tax Rules, 2017 — Brand Equity Treaties Ltd. v. Union of India (Del.) ........... 10
Writ jurisdiction - Admissibility on petition seeking refund of unutilized
ITC - See under REFUND/REFUND CLAIM .................... 3

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