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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax exemption conditions tightened: exemptions denied where Cenvat credit claimed or prior exemption previously availed.</h1> Multiple Service Tax notifications are amended to restrict exemptions by provisos denying relief where Cenvat credit on inputs or capital goods has been taken or where the service provider has availed a specified earlier exemption; mandap keeper catering invoices must show catering charges and no Cenvat credit claimed; sale-of-goods exemptions require no Cenvat credit or repayment equal to credit before sale; 'call centre' definition is broadened; wording 'erection' is added alongside commissioning and installation.

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