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TMI Blog2017 (6) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.104-ST/GZB/2010 dated 18/06/2010 passed by Commissioner of Central Excise (Appeals), Meerut-l Camp Office, Ghaziabad. 2. The brief facts of the case are that the appellants are C & F cum repacking agent of M/s Tata Chemicals Ltd. for carrying and forwarding activities and repacking of Tata salt from bulk pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al authority confirmed the demand and imposed penalty under Section 76 and 78 of the Finance Act, 1994. Aggrieved by the said order, appellants preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) has allowed deduction of value of Rs. 4,08,302.84/- from the assessable value for the purpose of said demand involved on the reimbursable expenses namely loading and unloading c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Jaipur-I reported at 2017 (47) STR 156 (Tri.-Del). He further submitted that Hon'ble High Court of Delhi has held that 'service tax cannot be levied on reimbursable expenses'. He has further contended that through para-11 of said show cause notice proviso to Sub-section (1) of Section 73 of Finance Act, 1994 was invoked whereas the justification for the same was absent fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that the said show cause notice is not sustainable for extended period. I find that the learned Commissioner (Appeals) has allowed deduction of reimbursable expenses up to 13.05.2005. I hold that deduction of reimbursable expenses is admissible for entire period of said show cause notice. I therefore, remand the matter to the original authority to re-determine the service tax liability takin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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