https://www.taxtmi.com/caselaws?id=360907 Reversal of CENVAT credit after initial availment was treated as equivalent to non-availment, so the assessee remained entitled to exemption under Notification No. 1/2006 because the notification condition was regarded as satisfied. Services supplied to a Special Economic Zone unit were also held eligible for exemption under Notification No. 4/2004, since lack of full consumption within the SEZ did not by itself defeat the notification benefit. On these principles, the demand, interest, and penalties were held unsustainable, and the departmental appeal failed. en-us Wed, 16 May 2018 00:00:00 +0530 Fri, 25 May 2018 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360907 Reversal of CENVAT credit after initial availment was treated as equivalent to non-availment, so the assessee remained entitled to exemption under Notification No. 1/2006 because the notification condition was regarded as satisfied. Services supplied to a Special Economic Zone unit were also held eligible for exemption under Notification No. 4/2004, since lack of full consumption within the SEZ did not by itself defeat the notification benefit. On these principles, the demand, interest, and penalties were held unsustainable, and the departmental appeal failed. Case-Laws Service Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360907