https://www.taxtmi.com/caselaws?id=427853 The Tribunal allowed the appeal, confirming that the appellants can avail Notification No. 1/2006-ST for specific contracts where no CENVAT credit is taken, regardless of availing CENVAT credit in other contracts. The Tribunal emphasized that the condition of non-availment of CENVAT credit applies on a contract-by-contract basis, and the choice to avail or not avail CENVAT credit in one contract does not impact eligibility for abatement in other contracts. The impugned order was set aside, and the appellants' position was upheld based on a previous favorable decision in their case. en-us Thu, 04 Aug 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427853 The Tribunal allowed the appeal, confirming that the appellants can avail Notification No. 1/2006-ST for specific contracts where no CENVAT credit is taken, regardless of availing CENVAT credit in other contracts. The Tribunal emphasized that the condition of non-availment of CENVAT credit applies on a contract-by-contract basis, and the choice to avail or not avail CENVAT credit in one contract does not impact eligibility for abatement in other contracts. The impugned order was set aside, and the appellants' position was upheld based on a previous favorable decision in their case. Case-Laws Service Tax Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427853