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    <title>2019 (11) TMI 177 - CESTAT ALLAHABAD</title>
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    <description>Reimbursable expenses in the taxable value of service tax required fresh examination because the valuation issue depended on the later Supreme Court position on the validity of Rule 5 of the Service Tax Valuation Rules. The denial of Cenvat credit on input services, including GTA and insurance, was also not finally decided on merits and was directed to be re-examined afresh. The impugned order was set aside and the matter remanded for fresh adjudication after granting an opportunity of hearing.</description>
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      <description>Reimbursable expenses in the taxable value of service tax required fresh examination because the valuation issue depended on the later Supreme Court position on the validity of Rule 5 of the Service Tax Valuation Rules. The denial of Cenvat credit on input services, including GTA and insurance, was also not finally decided on merits and was directed to be re-examined afresh. The impugned order was set aside and the matter remanded for fresh adjudication after granting an opportunity of hearing.</description>
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