https://www.taxtmi.com/caselaws?id=205650 Subsequent reversal of CENVAT credit is treated as having the effect of non-availment of credit, so service tax abatement benefit cannot be denied merely because credit was earlier taken and later reversed. The Tribunal accepted the assessee's legal contention on entitlement to the notification benefit, but remanded the matter only for verification of the factual question whether the credit had actually been reversed. The operative effect is that prior availment alone is not a sufficient basis to refuse the abatement where reversal is claimed. en-us Fri, 26 Aug 2011 00:00:00 +0530 Wed, 14 Sep 2011 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205650 Subsequent reversal of CENVAT credit is treated as having the effect of non-availment of credit, so service tax abatement benefit cannot be denied merely because credit was earlier taken and later reversed. The Tribunal accepted the assessee's legal contention on entitlement to the notification benefit, but remanded the matter only for verification of the factual question whether the credit had actually been reversed. The operative effect is that prior availment alone is not a sufficient basis to refuse the abatement where reversal is claimed. Case-Laws Service Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205650