https://www.taxtmi.com/caselaws?id=75572 Availing Cenvat credit on some inputs did not automatically disentitle the assessee from abatement under Notification No. 12/2003-Service Tax for the value of goods and materials sold along with services. The notification had to be applied by examining its specific conditions, including any requirement to reverse credit or pay an equivalent amount in the relevant situation, rather than by treating any credit availed on other materials as a complete bar. Because the precise breach was not clearly established, the lower authority's approach was set aside, pre-deposit was waived, and the matter was remanded for fresh consideration. en-us Mon, 22 Jun 2009 00:00:00 +0530 Sat, 24 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75572 Availing Cenvat credit on some inputs did not automatically disentitle the assessee from abatement under Notification No. 12/2003-Service Tax for the value of goods and materials sold along with services. The notification had to be applied by examining its specific conditions, including any requirement to reverse credit or pay an equivalent amount in the relevant situation, rather than by treating any credit availed on other materials as a complete bar. Because the precise breach was not clearly established, the lower authority's approach was set aside, pre-deposit was waived, and the matter was remanded for fresh consideration. Case-Laws Service Tax Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75572