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2012 (6) TMI 522 - AT - Service TaxDenial of the benefit of Notification 1/2006 Dated 01.03.20062006 as the appellant has availed CENVAT credit - the appellant are engaged in providing construction services – Held that:- As the appellant has reversed the CENVAT credit availed by them, along with interest, same shall be interpreted as if appellant has not availed input service credit after introduction of notification 1/06 – in favour of assessee. Availment of CENVAT credit on outward transportation services – Held that:- As decided in COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others[2011 (3) TMI 248 (HC)] that prior to 01.04.2008, the assessee is entitled to take CENVAT credit of outward transport agency service – in favour of assessee.
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