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2018 (8) TMI 1176 - AT - Service TaxCommercial or Industrial Construction service - Benefit of abatement under N/N. 01/2006-ST dated 01.03.2006 - denial of benefit on the ground that they have availed CENVAT credit hence, they have contravened the condition of notification - Held that:- The appellant though availed CENVAT credit in respect of input services but the same was reversed along with interest before issue of show cause notice - Tribunal in the case of M/S PUNJAN BUILDERS VERSUS COMMISSIONER, CENTRAL EXCISE & SERVICE TAX, VADODARA-II [2015 (12) TMI 490 - CESTAT AHMEDABAD] has held that reversal of CENVAT Credit does not absolve from violation of the conditions of notification. Benefit of abatement allowed - appeal allowed - decided in favor of appellant.
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