https://www.taxtmi.com/caselaws?id=75662 Abatement under Notification No. 1/06-S.T. could not be denied merely because Cenvat credit on input services was temporarily availed for the relevant month and later reversed with interest. The condition for the benefit was non-availment of such credit, but the breach was treated as cured once the full credit was reversed and no dispute remained on the reversal or its quantum. On that basis, the demand for differential service tax was held unsustainable, and the assessee remained entitled to the abatement benefit. en-us Wed, 29 Jul 2009 00:00:00 +0530 Thu, 25 Apr 2013 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75662 Abatement under Notification No. 1/06-S.T. could not be denied merely because Cenvat credit on input services was temporarily availed for the relevant month and later reversed with interest. The condition for the benefit was non-availment of such credit, but the breach was treated as cured once the full credit was reversed and no dispute remained on the reversal or its quantum. On that basis, the demand for differential service tax was held unsustainable, and the assessee remained entitled to the abatement benefit. Case-Laws Service Tax Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75662