https://www.taxtmi.com/caselaws?id=267812 Reversal of CENVAT credit was treated as equivalent to non-availment of credit for purposes of abatement under the applicable service tax notification. The dispute concerned a taxable tour operator service provider that had claimed abatement while paying tax on the reduced value, and the benefit was sought to be denied only because credit had earlier been taken. Since the credit was reversed before decision, the abatement could not be refused on that ground, and the denial was held unsustainable. The service tax relief claimed by the assessee was restored. en-us Mon, 07 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267812 Reversal of CENVAT credit was treated as equivalent to non-availment of credit for purposes of abatement under the applicable service tax notification. The dispute concerned a taxable tour operator service provider that had claimed abatement while paying tax on the reduced value, and the benefit was sought to be denied only because credit had earlier been taken. Since the credit was reversed before decision, the abatement could not be refused on that ground, and the denial was held unsustainable. The service tax relief claimed by the assessee was restored. Case-Laws Service Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267812