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    <title>2010 (9) TMI 665 - CESTAT, CHENNAI</title>
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    <description>The tribunal granted the waiver of pre-deposit for reimbursable expenditure and CENVAT credit availed in a case involving &quot;Cargo Handling Services.&quot; The applicants, acting as pure agents, were reimbursed for various charges paid on behalf of clients. The tribunal emphasized the exclusion of reimbursable expenditure from taxable service value and the importance of distinguishing between taxable and reimbursable expenses. It waived pre-deposit of Rs. 3,68,758 on reimbursable expenditure and Rs. 15,74,141 on CENVAT credit availed, interest, and penalty pending appeal, ensuring adherence to service tax rules and fairness in taxation matters.</description>
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    <pubDate>Mon, 27 Sep 2010 00:00:00 +0530</pubDate>
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      <title>2010 (9) TMI 665 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=205048</link>
      <description>The tribunal granted the waiver of pre-deposit for reimbursable expenditure and CENVAT credit availed in a case involving &quot;Cargo Handling Services.&quot; The applicants, acting as pure agents, were reimbursed for various charges paid on behalf of clients. The tribunal emphasized the exclusion of reimbursable expenditure from taxable service value and the importance of distinguishing between taxable and reimbursable expenses. It waived pre-deposit of Rs. 3,68,758 on reimbursable expenditure and Rs. 15,74,141 on CENVAT credit availed, interest, and penalty pending appeal, ensuring adherence to service tax rules and fairness in taxation matters.</description>
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      <pubDate>Mon, 27 Sep 2010 00:00:00 +0530</pubDate>
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