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    <title>Availment of abatement</title>
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    <description>A contractor supplying industrial and commercial construction services may elect abatement for some contracts and not for others, and correspondingly claim or forgo CENVAT credit per contract; the option is qua contract rather than qua service provider, though this contract specific approach is noted to be clearly acceptable for works contracts and less certain for other services.</description>
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      <title>Availment of abatement</title>
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      <description>A contractor supplying industrial and commercial construction services may elect abatement for some contracts and not for others, and correspondingly claim or forgo CENVAT credit per contract; the option is qua contract rather than qua service provider, though this contract specific approach is noted to be clearly acceptable for works contracts and less certain for other services.</description>
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      <law>Service Tax</law>
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