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2011 (6) TMI 324 - CESTAT, AHMEDABAD
Demand - Notification No. 01/2006-ST dated 01.03.2006 - Reversal of credit - Since the appellants have availed cenvat credit along with the benefit of abatement, they failed to fulfil the conditions laid down and wrongly assessed the service tax liability for the period from October 2006 to March 2007 - appellants have admittedly reversed the credit along with interest, we find that benefit of the notification in question would be available to them - Decided in favour of the assessee