Reimbursement received not consideration for taxable service. ...

Service Tax: Reimbursement Not Consideration, Debit Note CENVAT Credit Allowed, No Deliberate Tax Evasion.

January 4, 2025

Case Laws     Service Tax     AT

Reimbursement received not consideration for taxable service. CENVAT credit on debit notes containing requisite particulars admissible. CENVAT credit on invoices for out-of-pocket expenses allowed. Extended period of limitation unsustainable as no allegation of deliberate tax evasion. No interest payable on CENVAT credit availed but not utilized as credit reversed before utilization tantamount to non-availment. Appeal allowed by CESTAT.

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