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2018 (12) TMI 17 - AT - Service TaxCENVAT Credit - capital goods - tippers - Held that:- The adjudicating authority in the impugned order has accepted the fact that appellant had discharged the service tax liability under both categories viz., site formation services and cargo handling services. It is also undisputed that cargo handling services are services which are classified under Section 65 (105) (zr) of the Finance Act, 1994 and these services are considered as eligible output services for availing Cenvat Credit on motor vehicles registered as capital goods - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services, they cannot now turn around and say that the services rendered by the appellant could not fall under the category of cargo handling services for denying for availment of legitimate Cenvat Credit of Central Excise duty paid on tippers - credit allowed. Valuation - includibility - inclusion of value of free supplies of explosives and diesel in assessable value - period November, 2006 to September, 2008 - Held that:- The matter is settled by the Apex Court in the case of Union of India vs. Intercontinental Consultants & Technocrats Pvt Ltd [2018 (3) TMI 357 - SUPREME COURT OF INDIA] where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax - demand set aside. Appeal allowed - decided in favor of appellant.
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