cenvat taken on taxable amount by deducting the abatement amount

[sarat sahoo]

Sir

One service provider availed cenvat credit at a rate after deducting abatement amount. That means service tax payble amount taken as cenvat credit after deducting the abatement amount.but in St-3 retun he has paid service tax by taking the abatement. Is it as per rule or not by mentioning the notification no.

AI Summary

Clarification sought on claiming CENVAT credit after abatement deduction; guidance on relevant notification number requested. A service provider claimed CENVAT credit on a taxable amount after deducting an abatement, resulting in a reduced service tax payable. However, the service tax was paid by considering the abatement in the ST-3 return. The query seeks clarification on whether this practice aligns with the rules and requests the relevant notification number. Respondents suggested consulting a service tax guide or official website for detailed information, noting that the initial question was unclear.