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    <title>CENVAT Credit Denied Due to 67% Abatement and No Tax Liability, Aligns with Service Tax Principles.</title>
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    <description>Availment of CENVAT Credit - Abatement of 67% - Cenvat credit is allowable to avoid cascading effect. If taxability does not arise admissibility of Cenvat credit does not arise. Therefore, adjudication has rightly been done on this count also denying the benefit - AT</description>
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      <description>Availment of CENVAT Credit - Abatement of 67% - Cenvat credit is allowable to avoid cascading effect. If taxability does not arise admissibility of Cenvat credit does not arise. Therefore, adjudication has rightly been done on this count also denying the benefit - AT</description>
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