Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 261 - AT - Service TaxDemand of service tax - Disallowance of CENVAT credit - reimbursed expenses are includible in the taxable value of the services - Invoking the extended period of limitation - Held that:- This is a fit case for remand mainly because the crucial aspect of this case pertains to evidence but the evidence adduced by the assessee was not examined. Both the lower authorities, seemingly, required the assessee to prove that the expenses in question were reimbursed on actual basis by their clients but the evidence produced by the assessee were not considered. Needless to say that the plea of limitation raised by the assessee also should be considered - in favour of assessee by way of remand.
|