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2016 (4) TMI 597 - AT - Service TaxShort payment on service for the period from July to September 2006 and disallowance of abatement under notification no. 1/2006-ST dated 1 st March 2006 - Commercial or industrial construction service rendered to 100% EOU - Appellant contended that tax of ₹ 20,60,881 had been paid for the period from July to September 2006 which is more than the tax due of ₹ 20,44,791 as determined in the impugned order - Held that:- as contended by the appellant, the TR6 challans shows the same. The allegation that CENVAT credit of ₹ 3,20,481/- had been utilized is incorrect as the amount was a mere of ₹ 8,233/- which was also reversed. Therefore, there has been an erroneous computation in the impugned order leading to the incorrect conclusion that there is a shortfall in tax paid by the appellant. We do not find any short-payment of tax. Denial of the substantial benefit of abatement owing to availment of CENVAT credit of a mere of ₹ 8,233/- does not appear to be equitable particularly as the amount has been made good. Hence, the reversal is sufficient to render the availment to be non-existent. Consequently, appellant is entitled to abatement as computed at the time of discharge of service tax in march 2006 followed by decision of this Tribunal in the case of BG Shirke Technology P Ltd v Commissioner of Central Excise, Pune II [2012 (6) TMI 522 - CESTAT, MUMBAI]. - Decided in favour of appellant
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