https://www.taxtmi.com/caselaws?id=346844 Exemption under Notification No. 6/2005-ST was available because the service provider did not avail CENVAT credit on capital goods during the exempted period and took credit on inputs or input services only from the date service tax payment commenced. The ST-3 returns and supporting records showed no credit availed on inputs, capital goods, or input services during the relevant period. Revenue did not produce tangible evidence of credit being taken in that period, and a carried-forward balance from an earlier year did not, by itself, establish breach of the notification condition. The demand for service tax was therefore unsustainable. en-us Fri, 07 Jul 2017 00:00:00 +0530 Thu, 24 Aug 2017 07:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346844 Exemption under Notification No. 6/2005-ST was available because the service provider did not avail CENVAT credit on capital goods during the exempted period and took credit on inputs or input services only from the date service tax payment commenced. The ST-3 returns and supporting records showed no credit availed on inputs, capital goods, or input services during the relevant period. Revenue did not produce tangible evidence of credit being taken in that period, and a carried-forward balance from an earlier year did not, by itself, establish breach of the notification condition. The demand for service tax was therefore unsustainable. Case-Laws Service Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346844