https://www.taxtmi.com/caselaws?id=410159 Denial of abatement under the service tax exemption notifications for alleged availing of Cenvat credit on input service was held unsustainable where the same controversy had already been decided in the assessee's own case for an earlier period. The High Court had set aside the Tribunal's earlier view and held that the demand, as framed, could not be sustained; that ruling was treated as fully applicable because the later dispute involved the same facts and reasoning, differing only by period. The consequential differential duty demand therefore could not survive, and relief was granted to the assessee. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 27 Jul 2021 08:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410159 Denial of abatement under the service tax exemption notifications for alleged availing of Cenvat credit on input service was held unsustainable where the same controversy had already been decided in the assessee's own case for an earlier period. The High Court had set aside the Tribunal's earlier view and held that the demand, as framed, could not be sustained; that ruling was treated as fully applicable because the later dispute involved the same facts and reasoning, differing only by period. The consequential differential duty demand therefore could not survive, and relief was granted to the assessee. Case-Laws Service Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410159