https://www.taxtmi.com/caselaws?id=185313 Abatement under Notification No. 12/2003-Service Tax was upheld where the record did not show that Cenvat credit on inputs or input services had been availed. The material also did not establish that the assessee had been put to notice on the alleged credit issue, and there was no documentary proof of any such availment during the relevant period. In the absence of evidence showing breach of the notification condition, interference with the concurrent findings allowing abatement was not warranted, and the Revenue's challenge failed. en-us Fri, 30 Mar 2012 00:00:00 +0530 Tue, 09 Aug 2016 14:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185313 Abatement under Notification No. 12/2003-Service Tax was upheld where the record did not show that Cenvat credit on inputs or input services had been availed. The material also did not establish that the assessee had been put to notice on the alleged credit issue, and there was no documentary proof of any such availment during the relevant period. In the absence of evidence showing breach of the notification condition, interference with the concurrent findings allowing abatement was not warranted, and the Revenue's challenge failed. Case-Laws Service Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185313