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2022 (9) TMI 798 - AT - Service TaxCENVAT Credit - case of the Department is that since the appellant in respect of some contracts availed Cenvat credit and discharged the Service Tax on 100% gross value of service - eligibility for abatement of 67% in terms of Notification No. 1/2006 – ST - HELD THAT:- The issue in the appellant’s own case has been settled by this Tribunal in M/S SMP CONSTRUCTIONS PVT LTD VERSUS C.C.E. & S.T. -VADODARA-II [2018 (8) TMI 179 - CESTAT AHMEDABAD] where it was held that In the present case the appellant in respect of the service on which N/N. 1/2006-ST availed, admittedly not availed cenvat credit in respect of input or capital goods or input services used in providing such taxable services. Therefore, the condition of the Notification was complied with, merely in some of the contract the appellant had availed the cenvat credit, and the same has no effect on the service where the exemption Notification No. 1/2006-ST was availed. From the above decision of this Tribunal, it can be seen that the legal issue and the facts are identical to the present case, the only difference is the period of dispute, which is prior to the decision cited above - since the issue is already settled in the above decision of appellant itself, the impugned order is set aside. Appeal allowed - decided in favor of appellant.
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