https://www.taxtmi.com/caselaws?id=389350 Abatement under Notification No. 1/2006-ST was available only where Cenvat credit had not been availed. The assessee had taken credit on inputs and input services while also claiming the abatement benefit, and the text treats this as an impermissible simultaneous claim of both concessions. Once the assessee was regarded as having opted for the abatement notification, the credit already availed could not be retained and was liable to be reversed. The objection that the notice proposed denial of credit rather than denial of abatement was treated as only technical and insufficient to justify retention of both benefits. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 06 Dec 2019 13:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389350 Abatement under Notification No. 1/2006-ST was available only where Cenvat credit had not been availed. The assessee had taken credit on inputs and input services while also claiming the abatement benefit, and the text treats this as an impermissible simultaneous claim of both concessions. Once the assessee was regarded as having opted for the abatement notification, the credit already availed could not be retained and was liable to be reversed. The objection that the notice proposed denial of credit rather than denial of abatement was treated as only technical and insufficient to justify retention of both benefits. Case-Laws Service Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389350