https://www.taxtmi.com/caselaws?id=351589 The Tribunal allowed the appeal, emphasizing that the appellant's reversal of credit on input services, even if done proportionately, satisfied the condition of non-availment of credit for abatement eligibility under Notification No. 15/2004-ST. The Tribunal stressed the importance of maintaining separate accounts for input services and verified the appellant's calculation of proportionate credit reversal. The decision was based on legal precedents indicating that reversing credit already availed would qualify for abatement, leading to the appeal's success. en-us Thu, 09 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351589 The Tribunal allowed the appeal, emphasizing that the appellant's reversal of credit on input services, even if done proportionately, satisfied the condition of non-availment of credit for abatement eligibility under Notification No. 15/2004-ST. The Tribunal stressed the importance of maintaining separate accounts for input services and verified the appellant's calculation of proportionate credit reversal. The decision was based on legal precedents indicating that reversing credit already availed would qualify for abatement, leading to the appeal's success. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351589