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2016 (7) TMI 1673 - AT - Service TaxDenial of benefit of abatement of 67% in terms of notification No. 1/2006 - denial on the ground that the appellant have simultaneously availed the cenvat credit of duty - HELD THAT:- Revenue has no objection to the early hearing and submits that the matter can be remanded to the lower authorities for fresh consideration in the light of above referred decision of the Hon’ble Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], inasmuch as the same was not available at the time of adjudication. The matter is remanded back to the original adjudicating authority for fresh decision.
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