https://www.taxtmi.com/caselaws?id=340118 Reversal of the entire Cenvat credit with interest was treated as curing the initial availment for purposes of the abatement condition under Notification No. 01/2006-ST for Mandap Keeper service. The earlier taking of credit did not continue to disqualify the assessee once the disputed credit had been fully reversed, because the notification condition was considered satisfied at that stage. The abated rate of tax was therefore available, and denial of the exemption was set aside. en-us Wed, 22 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340118 Reversal of the entire Cenvat credit with interest was treated as curing the initial availment for purposes of the abatement condition under Notification No. 01/2006-ST for Mandap Keeper service. The earlier taking of credit did not continue to disqualify the assessee once the disputed credit had been fully reversed, because the notification condition was considered satisfied at that stage. The abated rate of tax was therefore available, and denial of the exemption was set aside. Case-Laws Service Tax Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340118