TMI Blog2017 (10) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. One of the conditions itemized in the said notification is that no cenvat credit of duty/ service tax paid on inputs, capital goods and input services used for providing the taxable service shall be taken under the CCR, 2004 - Since cenvat credit in the present case has been taken by the appellant, the benefit contained in the notification dated 01.03.2006 is not available for non-fulfillment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od April 2006 to September 2007, the Department observed that the appellant had availed and utilized cenvat credit amounting to ₹ 97,383/- for payment of service tax on the GTA service. Since the appellant was not eligible for the exemption provided under Notification No.1/2006 ST dated 1.03.2006, show cause proceedings were initiated for confirmation of the service demand. The matter was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Cenvat Credit Rules, 2004. We find from the impugned order that the ld. Commissioner (Appeals) has denied the exemption benefit contained in the said notification on the ground that the appellant had availed cenvat credit in respect the service tax indicated in some of the bills. Since cenvat credit in the present case has been taken by the appellant, we are of the view that the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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