https://www.taxtmi.com/caselaws?id=363124 Abatement under Notification No. 1/2006-ST remained available for hotel accommodation services even though CENVAT credit had been availed on common input services used for both taxable and exempt activities, because the restriction applies only where credit is taken on input services used for the specified service itself. The demand relating to laundry services also failed because the revenue did not prove that the activity was actually dry cleaning or any other taxable service. On both issues, the assessee succeeded and the impugned order was set aside. en-us Tue, 26 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363124 Abatement under Notification No. 1/2006-ST remained available for hotel accommodation services even though CENVAT credit had been availed on common input services used for both taxable and exempt activities, because the restriction applies only where credit is taken on input services used for the specified service itself. The demand relating to laundry services also failed because the revenue did not prove that the activity was actually dry cleaning or any other taxable service. On both issues, the assessee succeeded and the impugned order was set aside. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363124