https://www.taxtmi.com/caselaws?id=328489 Reversal of the entire CENVAT credit before adjudication is treated as non-availment for satisfying the credit-related condition of Notification No. 1/2006-ST. For erection, commissioning or installation services, an assessee may retain the notification's abatement benefit where all wrongly availed credit on inputs and input services is reversed before final adjudication. On that basis, denial of abatement solely because credit had initially been taken is unsustainable after complete reversal, and the related service tax demand, interest and penalties cannot be sustained. en-us Wed, 30 Mar 2016 00:00:00 +0530 Wed, 09 Nov 2016 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328489 Reversal of the entire CENVAT credit before adjudication is treated as non-availment for satisfying the credit-related condition of Notification No. 1/2006-ST. For erection, commissioning or installation services, an assessee may retain the notification's abatement benefit where all wrongly availed credit on inputs and input services is reversed before final adjudication. On that basis, denial of abatement solely because credit had initially been taken is unsustainable after complete reversal, and the related service tax demand, interest and penalties cannot be sustained. Case-Laws Service Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328489