https://www.taxtmi.com/caselaws?id=802426 Service tax reimbursement remains available under an agreement that generally places taxes on the contractor but provides for reimbursement of service tax on an actual basis. Where the work is complete, tax has been paid and no proceedings against the contractor are pending, the claim is subject to verification and processing under the agreement. Transitional input tax credit under section 140 of the Central Goods and Services Tax Act, 2017 remains available to the contract recipient for reimbursed service tax where the reimbursement claim was made before GST began and no specific bar has been identified as applicable. The transition to GST alone does not extinguish reimbursement or the corresponding credit. en-us Wed, 22 Jul 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802426 Service tax reimbursement remains available under an agreement that generally places taxes on the contractor but provides for reimbursement of service tax on an actual basis. Where the work is complete, tax has been paid and no proceedings against the contractor are pending, the claim is subject to verification and processing under the agreement. Transitional input tax credit under section 140 of the Central Goods and Services Tax Act, 2017 remains available to the contract recipient for reimbursed service tax where the reimbursement claim was made before GST began and no specific bar has been identified as applicable. The transition to GST alone does not extinguish reimbursement or the corresponding credit. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802426