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2018 (12) TMI 249 - AT - Service TaxBenefit of abatement - Mandap Keeper, Beauty Parlor, Internet Cafe, Business Auxiliary Service and Restaurant Service etc. - CENVAT Credit also availed by appellant but later reversed - benefit of abatement denied on the ground that CENVAT Credit availed - Held that:- The factual position that the assessee reversed the proportionate credit has not been rebutted by the Revenue by any evidence to the contrary. Legal issue i.e. as to whether such reversal would amount to non-availment of Cenvat credit so as to fulfill the condition of the Notification stand considered by the Tribunal in the case of M/s The Oberoi Rajvilas vs. CCE, Jaipur-I [2018 (5) TMI 1715 - CESTAT NEW DELHI], where it was held that the reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST ibid. Appeal dismissed - decided against Revenue.
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