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2016 (6) TMI 198 - AT - Service TaxAvailing Cenvat Credit while availing benefit of abatement notification - services of erection, commissioning or installation service - period 2006-07 to 2008-09 by availing benefit of Notification No. 1/2006-ST dated 01.03.2006 - appellant had not satisfied the condition of Notification No. 1/2006-ST, in as much they claim abatement of 67% of the taxable value despite availing the CENVAT credit on the few input and inputs services. Held that:- the appellant had reversed that entire CENVAT credit so availed before the adjudication order. Therefore, the reversal made before the adjudication order is as good as non- availment of credit, which is supported by the judgment of Hon'ble Supreme Court in the case of Precot Meridian Ltd. [2015 (11) TMI 323 - SUPREME COURT]. The impugned order is unsustainable and liable to be set aside. - Decided in favour of appellant with consequential relief
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