Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 509 - AT - Service TaxBenefit of N/N. 1/2006 –ST dated 1.03.2006 - availing Cenvat Credit while availing benefit of abatement - Credit used for payment of tax on GTA Service - Held that: - N/N. 1/2006-ST dated 01.03.2006 provides the exemption from payment of service tax, subject to fulfillment of certain conditions. One of the conditions itemized in the said notification is that no cenvat credit of duty/ service tax paid on inputs, capital goods and input services used for providing the taxable service shall be taken under the CCR, 2004 - Since cenvat credit in the present case has been taken by the appellant, the benefit contained in the notification dated 01.03.2006 is not available for non-fulfillment of the condition mentioned therein - appeal dismissed - decided against appellant.
|