@abhishekrajaram's Latest X Threads

𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗘𝗭 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗪𝗵𝗼𝗹𝗹𝘆 𝗖𝗼𝗻𝘀𝘂𝗺𝗲𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax paid on input services wholly consumed within SEZ cannot be denied as a refund under the SEZ Act. Appeal allowed."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗡𝗼 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗼𝗻 𝗣𝗿𝗲–𝗱𝗲𝗽𝗼𝘀𝗶𝘁 𝗠𝗮𝗱𝗲 𝗶𝗻 𝗜𝗻𝗾𝘂𝗶𝗿𝘆 𝗮𝗻𝗱 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻 𝗕𝗲𝗳𝗼𝗿𝗲 2014 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Pre-deposit made in 2007 isn't eligible for interest, as 2014 provisions apply only to post-amendment deposits. Appeal dismissed.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘇 𝗻𝗼𝘁 𝗹𝗲𝘃𝗶𝗮𝗯𝗹𝗲 𝗼𝗻 𝗿𝗲𝗶𝗺𝗯𝘂𝗿𝘀𝗲𝗱 𝗮𝗺𝗼𝘂𝗻𝘁𝘀 𝗼𝗿 𝗹𝗶𝗾𝘂𝗶𝗱𝗮𝘁𝗲𝗱 𝗱𝗮𝗺𝗮𝗴𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Service Tax applies only on service charges, not gross value. Liquidated damages/penalties aren't subject to Service Tax. Appeal allowed.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗼𝗻 𝗜𝗻𝗽𝘂𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝘁 𝗨𝗻𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝗣𝗿𝗲𝗺𝗶𝘀𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Registration is not mandatory for availing Cenvat Credit; Rule 6 exclusions apply for input services used in taxable and exempt outputs.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶: 𝗡𝗼 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗳𝗼𝗿 𝗥𝗲𝘃𝗲𝗻𝘂𝗲-𝗡𝗲𝘂𝘁𝗿𝗮𝗹 𝗦𝗶𝘁𝘂𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Service Tax demand was unsustainable as the advertising agency paid it, making the situation revenue-neutral. Appeal allowed.

𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁: 𝗡𝗼 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗥𝗲𝗳𝘂𝗻𝗱 𝗡𝗲𝗲𝗱𝗲𝗱, 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 𝗔𝗽𝗽𝗲𝗮𝗹 𝗗𝗶𝘀𝗺𝗶𝘀𝘀𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: If service tax is wrongly collected, it must be deposited with the government. Revenue accepted the order, appeal dismissed.

𝗖𝗲𝘀𝘁𝗮𝘁 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗼𝗻 𝗧𝗼𝘄𝗲𝗿𝘀 𝗮𝗻𝗱 𝗦𝗵𝗲𝗹𝘁𝗲𝗿𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Goods used in the fabrication/erection of towers and shelters, even if attached to the earth, do not constitute immovable property. Therefore, Cenvat Credit is permissible. Appeal allowed.

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗼𝗻 𝗜𝗻𝗽𝘂𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Input services related to business activities, whether pre- or post-manufacture, are eligible for Cenvat Credit under the expansive definition of "input service." Appeal allowed.

𝗖𝗲𝘀𝘁𝗮𝘁 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗧𝗼𝗹𝗹 𝗖𝗵𝗮𝗿𝗴𝗲 𝗖𝗼𝗹𝗹𝗲𝗰𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗡𝗛𝗔𝗜 𝗡𝗼𝘁 𝗟𝗶𝗮𝗯𝗹𝗲 𝘁𝗼 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Toll collection on behalf of NHAI is not chargeable to Service Tax. Appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗡𝗼 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗖𝗿𝗶𝗰𝗸𝗲𝘁 𝗦𝗽𝗼𝗿𝘁𝗶𝗻𝗴 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝗶𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Managing and organizing cricket-related activities cannot be considered a business for Service Tax purposes. Appeal allowed."