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2023 (4) TMI 345 - AT - Service TaxEligibility for abatement exemption Notification No. 01/2006-ST - Commercial or Industrial Construction Service - CENVAT credit was availed but subsequently reversed - HELD THAT:- The learned Commissioner has allowed the exemption on the ground that the respondent have reversed the credit which was taken by reversing the credit, the condition of non availment of cenvat credit of the Exemption Notification stand complied with. On the very identical issue, the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, MUMBAI- I VERSUS M/S BOMBAY DYEING & MFG. CO. LTD [2007 (8) TMI 2 - SUPREME COURT] held that even if the reversal is made after removal of the goods, the exemption Notification cannot be denied. Therefore, the issue is settled in favour of the assessee. There are no substance in the Revenue’s appeal - Revenue’s appeal is dismissed.
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