https://www.taxtmi.com/caselaws?id=211913 The Tribunal allowed the appeals by M/s Bharat Heavy Electrical Ltd. (BHEL) regarding abatement under Notification No. 15/2004-ST and 1/2006-ST. It held that compliance with conditions on a contract-by-contract basis was valid, allowing abatement where CENVAT credit was not taken. The Tribunal clarified that centralized registration did not impact abatement eligibility. It also ruled that accumulated CENVAT credit could be used for non-abated portions of contracts. The matter was remanded for re-computation of service tax demand based on clarified interpretations, setting aside the previous orders. en-us Fri, 20 Jan 2012 00:00:00 +0530 Wed, 10 Sep 2014 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211913 The Tribunal allowed the appeals by M/s Bharat Heavy Electrical Ltd. (BHEL) regarding abatement under Notification No. 15/2004-ST and 1/2006-ST. It held that compliance with conditions on a contract-by-contract basis was valid, allowing abatement where CENVAT credit was not taken. The Tribunal clarified that centralized registration did not impact abatement eligibility. It also ruled that accumulated CENVAT credit could be used for non-abated portions of contracts. The matter was remanded for re-computation of service tax demand based on clarified interpretations, setting aside the previous orders. Case-Laws Service Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211913