https://www.taxtmi.com/caselaws?id=250522 Availment of Cenvat credit on input services does not necessarily defeat exemption under Notification No. 6/2005-S.T. where the credit was never utilised and was later reversed. The notification required the service provider not to avail Cenvat credit on input services, but the record showed only temporary availment of credit on telephone service, with no use of that credit for payment of service tax. A prior decision cited in the record supported the principle that a mere accounting entry or transient availment, without retention or utilisation, is insufficient to deny the exemption. The denial of refund was therefore unjustified. en-us Wed, 20 Jul 2011 00:00:00 +0530 Sun, 17 Aug 2014 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250522 Availment of Cenvat credit on input services does not necessarily defeat exemption under Notification No. 6/2005-S.T. where the credit was never utilised and was later reversed. The notification required the service provider not to avail Cenvat credit on input services, but the record showed only temporary availment of credit on telephone service, with no use of that credit for payment of service tax. A prior decision cited in the record supported the principle that a mere accounting entry or transient availment, without retention or utilisation, is insufficient to deny the exemption. The denial of refund was therefore unjustified. Case-Laws Service Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250522