Reimbursable Expenses Can’t Be Included In Taxable Value Prior To 2015 Amendment: CESTAT

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Reimbursable Expenses Can’t Be Included In Taxable Value Prior To 2015 Amendment: CESTAT

Indirect Taxes

Published on

06/04/2026

By Mariya Paliwala

Reimbursable Expenses Can’t Be Included In Taxable Value Prior To 2015 Amendment: CESTAT

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The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that reimbursable expenses cannot be included in the taxable value prior to the 2015 amendment to the law. The bench of A.K. Jyotishi (Technical Member) and Angad Prasad (Judicial Member) has observed that the statutory position changed only with the…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Reimbursable Expenses Can’t Be Included In Taxable Value Prior To 2015 Amendment: CESTAT

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