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2023 (10) TMI 747 - SCH - Service TaxCENVAT credit availed on input services polishing, grinding of marble floor etc. - denial of benefit of exemption on the ground that when appellant have availed credit on input services, they are not entitled to get benefit of notification no. 1/2006 (abatement) - it was held by CESTAT that the classification and categorization of service cannot be changed at the end of the recipient - HELD THAT:- There are no reason to interfere with the impugned order dated 22-12-2016 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi. Appeal dismissed.
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