https://www.taxtmi.com/caselaws?id=341419 Reimbursable expenditure incurred on actual basis for employees' travel, accommodation and incidental costs in providing consulting engineer services is not part of the taxable value under section 67 of the Finance Act, 1994, because Rule 5(1) of the Service Tax Valuation Rules cannot expand the charging provision to include such reimbursements. Separately, otherwise admissible Cenvat credit cannot be denied merely because the credit was not properly reflected in ST-3 returns, where the substantive eligibility is not in dispute and the discrepancy is only procedural, subject to verification of supporting records. The demand and denial were set aside on both issues. en-us Mon, 03 Apr 2017 00:00:00 +0530 Mon, 08 May 2017 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341419 Reimbursable expenditure incurred on actual basis for employees' travel, accommodation and incidental costs in providing consulting engineer services is not part of the taxable value under section 67 of the Finance Act, 1994, because Rule 5(1) of the Service Tax Valuation Rules cannot expand the charging provision to include such reimbursements. Separately, otherwise admissible Cenvat credit cannot be denied merely because the credit was not properly reflected in ST-3 returns, where the substantive eligibility is not in dispute and the discrepancy is only procedural, subject to verification of supporting records. The demand and denial were set aside on both issues. Case-Laws Service Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341419