Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 389 - AT - Service TaxNon-payment/short payment of service tax - reimbursable expenses on actual basis relating to travel and accommodation of some of their employees - Held that: - similar set of facts were subject matter of decision in the case of Engineers India Ltd. – 2016 (12) TMI 1530 – CESTAT, New Delhi, where it was held that the provisions of Section 5 (1) as ultra virus and accordingly, held that reimbursable expenditure cannot form part of taxable value in terms of Section 67 - demand set aside. Utilisation of CENVAT credit to pay service tax liability - Held that: - when the appellant have discharged service tax on eligible input service, they are entitled for credit and for further utilization for discharging duty liability on taxable output services. This can be verified by the jurisdictional authorities, based on the documents produced before him - appeal allowed by way of remand. Appeal allowed - decided in favor of assessee.
|