https://www.taxtmi.com/caselaws?id=220923 The appellant successfully argued that transaction charges collected and remitted as a "pure agent" were not includible in the taxable value, exempting them from paying Service tax. The appellant was granted eligibility for Cenvat credit on specific expenses related to employees' insurance, food charges, subscriptions, and traveling expenses. Additionally, the appellant's credit claim based on debit notes issued by an associate company was upheld, leading to the setting aside of the Order-in-Original in favor of the appellant. en-us Wed, 27 Jul 2011 00:00:00 +0530 Mon, 11 Mar 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220923 The appellant successfully argued that transaction charges collected and remitted as a "pure agent" were not includible in the taxable value, exempting them from paying Service tax. The appellant was granted eligibility for Cenvat credit on specific expenses related to employees' insurance, food charges, subscriptions, and traveling expenses. Additionally, the appellant's credit claim based on debit notes issued by an associate company was upheld, leading to the setting aside of the Order-in-Original in favor of the appellant. Case-Laws Service Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220923