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2015 (5) TMI 173 - AT - Service TaxMandap Keeper Service - benefit of Notification No. 1/2006-ST - Simultaneous availment of CENVAT Credit - Held that:- Once CENVAT credit availed on common inputs/services are reversed, is considered as good as non-availment of CENVAT credit. The adjudicating authority sought to distinguish the case law cited before him only on the ground that the case laws were in respect of 'inputs' and not 'input services'. - once the assessee has reversed the CENVAT credit taken benefit of Notification No. 1/2006-ST cannot be denied. Respectfully, following the said ruling, we set aside the impugned order and allow the appeal filed by the appellant is, upholding the reversal of CENVAT credit by the appellant along with interest. - Decided in favour of assessee.
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