https://www.taxtmi.com/caselaws?id=328489 The Tribunal set aside the Order-in-Original demanding differential Service Tax liability from the appellant for services provided during 2006-07 to 2008-09. The appellant, despite availing CENVAT credit on inputs and input services affecting the abatement of 67% on taxable value, reversed the entire credit before the adjudication order. Citing precedent, the Tribunal held that this reversal equated to non-availment of credit, supporting the appellant's eligibility for exemption under Notification No. 1/2006-ST. The appeal was allowed, emphasizing the importance of strict compliance with exemption notification conditions and timely reversal of credits for eligibility under Service Tax regulations. 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 The Tribunal set aside the Order-in-Original demanding differential Service Tax liability from the appellant for services provided during 2006-07 to 2008-09. The appellant, despite availing CENVAT credit on inputs and input services affecting the abatement of 67% on taxable value, reversed the entire credit before the adjudication order. Citing precedent, the Tribunal held that this reversal equated to non-availment of credit, supporting the appellant's eligibility for exemption under Notification No. 1/2006-ST. The appeal was allowed, emphasizing the importance of strict compliance with exemption notification conditions and timely reversal of credits for eligibility under Service Tax regulations. Case-Laws Service Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328489