https://www.taxtmi.com/caselaws?id=327153 The appellant successfully challenged the taxability of amounts received under "Management Consultancy and Manpower Recruitment Supply Agency Service," as the deductions were found to be reimbursements for expenses, not for services. The disallowed CENVAT credit was deemed eligible, as it was utilized for output services. The tribunal allowed the appeal, setting aside the impugned order. Additionally, the appellant was found eligible for CENVAT credit on essential services, leading to the appeal being allowed. Concerns regarding service tax liability on non-inclusion of reimbursable amounts were partially upheld, with some demands requiring reconsideration and others being upheld. en-us Wed, 13 Apr 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327153 The appellant successfully challenged the taxability of amounts received under "Management Consultancy and Manpower Recruitment Supply Agency Service," as the deductions were found to be reimbursements for expenses, not for services. The disallowed CENVAT credit was deemed eligible, as it was utilized for output services. The tribunal allowed the appeal, setting aside the impugned order. Additionally, the appellant was found eligible for CENVAT credit on essential services, leading to the appeal being allowed. Concerns regarding service tax liability on non-inclusion of reimbursable amounts were partially upheld, with some demands requiring reconsideration and others being upheld. Case-Laws Service Tax Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327153