https://www.taxtmi.com/caselaws?id=371116 The Tribunal allowed the appeal, finding that simultaneous availment of Small Scale Industry (SSI) exemption and CENVAT Credit is permissible. It held that the impugned Order exceeded the scope of the Show Cause Notice and that the requirement of non-availment of CENVAT Credit in abatement cases is service-specific. The Tribunal also ruled that indivisible works contracts were not taxable before 01.06.2007. The demand related to indivisible works contracts should be categorized under Works Contract Service. The impugned Order was set aside in its entirety, granting the appellant consequential benefits as per law. en-us Fri, 13 Jul 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371116 The Tribunal allowed the appeal, finding that simultaneous availment of Small Scale Industry (SSI) exemption and CENVAT Credit is permissible. It held that the impugned Order exceeded the scope of the Show Cause Notice and that the requirement of non-availment of CENVAT Credit in abatement cases is service-specific. The Tribunal also ruled that indivisible works contracts were not taxable before 01.06.2007. The demand related to indivisible works contracts should be categorized under Works Contract Service. The impugned Order was set aside in its entirety, granting the appellant consequential benefits as per law. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371116