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2015 (12) TMI 490 - AT - Service TaxDenial of abatement claim - Construction services - benefit of abatement of 67% - Assessee had also availed the benefit of CENVAT Credit - Held that:- Appellants availed the CENVAT Credit of ₹ 22,981.00 and also availed the abatement under Notification No.1/2006-ST, dt.01.03.2006. There is no dispute on the fact that upon detection, of the mistake, the Appellant reversed the credit. The Joint Commissioner (Preventive) Vadodara dropped the proceedings. - Assessee has necessarily to comply with the conditions of notification. It is also observed that reversal of CENVAT Credit does not absolve from violation of the conditions of notification. We find that this issue is no more res integra in view of the decision of Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd Vs CCE Nagpur - [1995 (12) TMI 72 - SUPREME COURT OF INDIA]. The Tribunal in the case of Leotronics Scales Pvt.Ltd. Vs CCE Chandigarh - [2015 (4) TMI 128 - CESTAT NEW DELHI], after following the decision of Hon'ble Supreme Court, allowed the appeal on this issue. - present case is squarely covered by the decision of Hon'ble Supreme Court and the Tribunal. - Impugned order is set aside - Decided in favour of assessee.
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