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2013 (9) TMI 1032 - AT - Service TaxBenefit of abatement in terms of Notification No. 1/2006-ST - Mandap Keeper service - Availment of CENVAT Credit - Held that:- Several decisions including of the Supreme Court in Chandrapur Magnet Wires (P) Ltd. vs. Collector [1995 (12) TMI 72 - SUPREME COURT OF INDIA] and the judgment of the Division Bench of the Allahabad High Court in Hello Minerals Water (P) Ltd. vs. Union of India [2004 (7) TMI 98 - HIGH COURT OF JUDICATURE AT ALLAHABAD] had ruled that even where modvat/ cenvat credit availed is reversed even though subsequently, the benefit of the abatement / exemption Notification was available - Stay granted.
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