https://www.taxtmi.com/caselaws?id=75817 The Commissioner confirmed service tax against the appellant for construction services, denying abatement under Notification No. 1/2006-ST due to availing Cenvat credit on raw material duty. The Tribunal, referencing a similar case, held that abatement eligibility should be assessed per contract, allowing for benefits based on specific conditions even if not uniform across all contracts. The Tribunal emphasized examining individual services for notification benefits, supporting the appellant's position. Consequently, the stay petition was granted in favor of the appellant in line with the Tribunal's interpretation of the notification's provisions. en-us Tue, 04 Aug 2009 00:00:00 +0530 Tue, 18 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75817 The Commissioner confirmed service tax against the appellant for construction services, denying abatement under Notification No. 1/2006-ST due to availing Cenvat credit on raw material duty. The Tribunal, referencing a similar case, held that abatement eligibility should be assessed per contract, allowing for benefits based on specific conditions even if not uniform across all contracts. The Tribunal emphasized examining individual services for notification benefits, supporting the appellant's position. Consequently, the stay petition was granted in favor of the appellant in line with the Tribunal's interpretation of the notification's provisions. Case-Laws Service Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75817