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2014 (8) TMI 297 - AT - Service TaxAvailing cevnat credit while availing benefit of abatement - Denial of benefit of Notification No. 1/2006-ST dated 1.3.2006 - Held that:- As per the condition of the Notification, the benefit of the Notification is not available in case where cenvat credit of duty paid on input services is availed. In view of this, the impugned order is rightly passed - As now the appellant has reversed the credit of service tax paid on the common inputs services with interest, therefore the matter is to be re-examined by the adjudicating authority afresh - Decided in favour of assessee.
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