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2023 (5) TMI 240 - AT - Service TaxValuation - inclusion of reimbursable expenses in the assessable value or not - Rule 5(1) of Service Tax (Determination of Value) rules, 2006 - HELD THAT:- The said issue came up before the Hon’ble Delhi High Court in the case of INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. VERSUS UOI. & ANR. [2012 (12) TMI 150 - DELHI HIGH COURT], wherein the Hon’ble High Court has declared Rule 5(1) of the said Rules is ultra vires - The re-imbursable expenses are not includible in the assessable value in terms of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006. CENVAT Credit on the services tax of paid reimbursable expenses - HELD THAT:- It is not a case of the Department that the appellant was availing inadmissible CENVAT Credit. The reimbursable expenses are not includible in the taxable value of the service provided by the Appellant. Therefore, the impugned orders are set aside - Appeal allowed.
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