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𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗥𝗲𝗻𝘁 𝗳𝗼𝗿 𝗗𝘂𝘁𝘆 𝗙𝗿𝗲𝗲 𝗦𝗵𝗼𝗽𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: Service tax is not leviable on rent and other charges for operating duty free shops at the airport. Limitation period does not apply as tax was collected without authority. Refund allowed.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗥𝗲𝗶𝗺𝗯𝘂𝗿𝘀𝗮𝗯𝗹𝗲 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: Service tax is not leviable on reimbursable expenses. Appeal allowed.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗝&𝗞 𝗮𝗻𝗱 𝗦𝗘𝗭 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: Services provided in Jammu & Kashmir and to SEZ units are not exempted services; therefore, no reversal of Cenvat credit is required. Appeal allowed.

𝗚𝘂𝗷𝗮𝗿𝗮𝘁 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗩𝗟𝗗𝗥 𝗦𝗰𝗵𝗲𝗺𝗲 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: Deposit under SVLDR scheme made on time; technical glitch recredited payment, absolving petitioner of liability. Petition allowed.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗠𝗮𝗰𝗵𝗶𝗻𝗶𝗻𝗴 𝗼𝗳 𝗖𝗮𝘀𝘁𝗶𝗻𝗴 𝗔𝗺𝗼𝘂𝗻𝘁𝘀 𝘁𝗼 𝗠𝗮𝗻𝘂𝗳𝗮𝗰𝘁𝘂𝗿𝗲; 𝗧𝗵𝗿𝗲𝘀𝗵𝗼𝗹𝗱 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗔𝗽𝗽𝗹𝗶𝗲𝘀 𝘁𝗼 𝗥𝗲𝗻𝘁𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹'𝘀 𝗛𝗲𝗹𝗱: Machining of castings is manufacturing, exempt from BAS; renting services fall below threshold exemption, no service tax liability.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 𝗮𝗻𝗱 𝗙𝗼𝗿𝗲𝗶𝗴𝗻 𝗖𝘂𝗿𝗿𝗲𝗻𝗰𝘆 𝗘𝘅𝗽𝗲𝗻𝗱𝗶𝘁𝘂𝗿𝗲 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹'𝘀 𝗛𝗲𝗹𝗱: "Service tax is not payable under reverse charge for foreign currency expenses on business promotion activities where the place of supply is outside India, and payments are directly made by the appellant. Appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗼𝗿 𝗦𝗘𝗭 𝗨𝗻𝗶𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund claims cannot be denied without issuing notice under Rule 14 of the CENVAT Credit Rules, 2004. Attested photocopies of invoices can be accepted as proof of payment of duty. Appeal partly allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗘𝘅𝗰𝗲𝘀𝘀 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund claim is not allowed as the Appellant had not filed a revised return as provided by the law. When the statute prescribes a specific manner, it must be strictly followed. Appeal dismissed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗯𝘆 𝗖𝗼𝗺𝗺𝗼𝗻 𝗘𝗳𝗳𝗹𝘂𝗲𝗻𝘁 𝗧𝗿𝗲𝗮𝘁𝗺𝗲𝗻𝘁 𝗣𝗹𝗮𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax is not payable on the services provided by the operators of Common Effluent Treatment Plant for the treatment of effluent. Appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The correctness of availment of Cenvat Credit at the stage of filing of refund claim cannot be questioned, since the statute deals with the situation differently. Refund granted. Appeal allowed."