https://www.taxtmi.com/caselaws?id=359355 The Tribunal ruled in favor of the appellant, allowing the abatement benefit under Notification No. 01/2006-ST. The appellant's repayment of the Cenvat Credit utilized for Service Tax, along with interest, was deemed sufficient, leading to the reversal of the disallowance and the consequential Service Tax demand. The Tribunal considered the repayment as if the Cenvat Credit was never availed, aligning with established case law principles. Consequently, the appellant was granted the abatement benefit, overturning the earlier decision and relieving them of the Service Tax demand. en-us Fri, 06 Apr 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359355 The Tribunal ruled in favor of the appellant, allowing the abatement benefit under Notification No. 01/2006-ST. The appellant's repayment of the Cenvat Credit utilized for Service Tax, along with interest, was deemed sufficient, leading to the reversal of the disallowance and the consequential Service Tax demand. The Tribunal considered the repayment as if the Cenvat Credit was never availed, aligning with established case law principles. Consequently, the appellant was granted the abatement benefit, overturning the earlier decision and relieving them of the Service Tax demand. Case-Laws Service Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359355