https://www.taxtmi.com/caselaws?id=768596 CESTAT Chennai-AT allowed the appeal in a service tax dispute. The tribunal held that reimbursed expenditures cannot be included in taxable service value, following SC precedent in UOI v Intercontinental Consultants which struck down Rule 5(1) of Service Tax Valuation Rules as ultra vires. Additionally, CENVAT credit wrongly availed but utilized for tax payment was deemed revenue neutral per SC decision in CCE Vadodara v Narmada Chematur Pharmaceuticals, making demand unsustainable. The tribunal set aside demands for both non-inclusion of reimbursable charges and CENVAT credit reversal. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 10 Apr 2025 08:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768596 CESTAT Chennai-AT allowed the appeal in a service tax dispute. The tribunal held that reimbursed expenditures cannot be included in taxable service value, following SC precedent in UOI v Intercontinental Consultants which struck down Rule 5(1) of Service Tax Valuation Rules as ultra vires. Additionally, CENVAT credit wrongly availed but utilized for tax payment was deemed revenue neutral per SC decision in CCE Vadodara v Narmada Chematur Pharmaceuticals, making demand unsustainable. The tribunal set aside demands for both non-inclusion of reimbursable charges and CENVAT credit reversal. Case-Laws Service Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768596