@abhishekrajaram's Latest X Threads

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗪𝗼𝗿𝗸-𝗪𝗲𝗮𝗿 𝗥𝗲𝗻𝘁𝗮𝗹 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Work-wear rentals with no transfer of effective control do not qualify as deemed sale under Article 366(29A)(d) and must be treated as a service only."

𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗖𝗼𝗺𝗽𝗼𝘀𝗶𝘁𝗲 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "No doubt can be raised about declared material costs accepted by the service recipient. Service tax paid on a higher value makes the demand unsustainable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗖𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲 𝗶𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗳𝗼𝗿 𝗖𝗛𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund for services provided by CHA, including non-CHA services, is admissible under Notification No. 17/09-ST, as long as the service is provided by a CHA."

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The first refund claim date should be considered for limitation purposes, even if returned for additional documents, provided it was initially filed within the stipulated time."

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗮𝗻𝗱 𝗨𝗻𝗷𝘂𝘀𝘁 𝗘𝗻𝗿𝗶𝗰𝗵𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Deposits made during adjudication or investigation are not payments of service tax or excise duty. Principles of unjust enrichment do not apply, and refunds are admissible with interest."

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝗲𝗳𝘂𝗻𝗱 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗣𝗮𝗶𝗱 𝗨𝗻𝗱𝗲𝗿 𝗣𝗿𝗼𝘁𝗲𝘀𝘁 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗛𝗲𝗹𝗱: "Debiting disputed service tax amounts in the profit and loss account does not amount to passing the burden to customers indirectly. Refund allowed to the appellant."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗳𝗼𝗿 𝗥𝗲𝗳𝘂𝗻𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Appellant is entitled to interest on the refund from the expiry of three months from the date of the refund application. Appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗖𝗼𝗺𝗺𝗲𝗿𝗰𝗶𝗮𝗹 𝗖𝗼𝗮𝗰𝗵𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Imparting coaching for competitive examinations like IIT/JEE and AIEEE is a taxable service. The demand for service tax is valid. Revenue appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Interest is payable on irregularly availed CENVAT credit, regardless of utilization. Letters issued for recovery within four months are not time-barred. Appeal dismissed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗼𝗻 𝗦𝗮𝗹𝗲𝘀 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Cenvat credit is eligible on sales commission as sales promotion is directly linked to manufacturing activity. CBIC Circular supporting this is binding on departmental officers. Appeal allowed."