2018 (9) TMI 1666

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..... 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 do not sustain. CENVAT Credit - input service used for non-taxable output service - Held that:- In the case of THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-V VERSUS M/S. VISHAL PRECISI .....

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..... ter alia, were engaged in cargo handling service. Pursuant to audit, it appeared to the department that appellants (i) were required to pay service tax on reimbursable expenses incurred during the period 19.4.2006 to 31.7.2007 amounting to ₹ 3,68,758/- and (ii) wrongly availed CENVAT credit of service tax on input service used for non-taxable output service during the period June 2006 to Mar .....

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..... ining to reimbursable expenses, he relies upon the decision of the Hon ble Supreme Court in Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. 2018 (10) GSTL 401 (SC). In respect of the demand with regard to alleged wrong availment of CENVAT credit of services used for non-taxable output service, he relies on the following case laws:- a. Commissioner of Central Excise V .....

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