https://www.taxtmi.com/caselaws?id=371248 Free supplies of diesel and explosives provided by the service recipient were held not to form part of the taxable value under section 67 of the Finance Act, 1994 because only the gross amount charged for the service is taxable consideration; the demand on that basis was unsustainable. Cenvat credit on tippers was also held admissible where service tax had been discharged on cargo handling and site formation services, and there was no evidentiary basis to deny the nexus between the capital goods and the output services. The contrary finding of artificial splitting of the contract was treated as unsupported, and the credit denial was therefore unsustainable. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371248 Free supplies of diesel and explosives provided by the service recipient were held not to form part of the taxable value under section 67 of the Finance Act, 1994 because only the gross amount charged for the service is taxable consideration; the demand on that basis was unsustainable. Cenvat credit on tippers was also held admissible where service tax had been discharged on cargo handling and site formation services, and there was no evidentiary basis to deny the nexus between the capital goods and the output services. The contrary finding of artificial splitting of the contract was treated as unsupported, and the credit denial was therefore unsustainable. Case-Laws Service Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371248