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2018 (5) TMI 1471 - AT - Service TaxBenefit of abatement - N/N. 1/2006 dated 1.3.2006 - Department was of the view that the respondents are not eligible for the benefit of notification for the reason that they have availed CENVAT credit on input services - Held that: - the respondent has reversed the credit availed - The Hon’ble High Court of Allahabad in the case of Hello Minerals Water (P) Ltd. [2004 (7) TMI 98 - ALLAHABAD HIGH COURT] has held that reversal of Modvat credit amounts to non-taking of credit on the inputs - benefit of notification allowed. Benefit of N/N. 4/2004 dated 31.3.2004 - denial on the ground that they had provided services to units situated at SEZ - Held that: - the respondents are eligible for benefit of N/N. 4/2004. Appeal dismissed - decided against Revenue.
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