https://www.taxtmi.com/caselaws?id=764160 CESTAT Bangalore ruled in favor of appellant on multiple service tax issues. Court held reimbursement of Rs. 2,79,58,760 between company divisions was not taxable service consideration as no actual service was provided. CENVAT credit of Rs. 63,71,672 on debit notes was admissible as appellant fulfilled requirements under Service Tax Rules and CCR 2004. Credit of Rs. 74,160 on out-of-pocket expenses was also allowed. Extended limitation period was rejected citing interpretation issues and timely tax payments without deliberate evasion. Interest demand on unutilized CENVAT credit was dismissed following SC precedent in Bombay Dyeing case. Appeal allowed entirely. en-us Tue, 29 Oct 2024 00:00:00 +0530 Fri, 03 Jan 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764160 CESTAT Bangalore ruled in favor of appellant on multiple service tax issues. Court held reimbursement of Rs. 2,79,58,760 between company divisions was not taxable service consideration as no actual service was provided. CENVAT credit of Rs. 63,71,672 on debit notes was admissible as appellant fulfilled requirements under Service Tax Rules and CCR 2004. Credit of Rs. 74,160 on out-of-pocket expenses was also allowed. Extended limitation period was rejected citing interpretation issues and timely tax payments without deliberate evasion. Interest demand on unutilized CENVAT credit was dismissed following SC precedent in Bombay Dyeing case. Appeal allowed entirely. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764160