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2014 (9) TMI 489 - AT - Service TaxAvailing cenvat credit while availing benefit of abatement notification no. 1/2006-ST - appellant is of the view that though the credit on common input services was taken but the same was not utilised while discharging duty liability under Notification No. 1/2006-ST. - Held that:- appellant agree to reverse the entire cenvat credit taken with respect to common services used for providing services under Notification No. 1/2006-ST. - prima-facie, appellant does not seem to have any case on reversal of CENVAT credit on common services. Appellant is, therefore, required to be put to certain conditions before remanding the case to the first appellate authority. It is directed that appellant shall deposit the entire credit taken on common input services utilised for providing taxable services for which benefit of Notification No. 1/2006-ST has been availed. - matter remanded back subject to pre-deposit of amount.
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