https://www.taxtmi.com/caselaws?id=449411 CESTAT Allahabad partially allowed the appeal in a service tax recovery case. For demand of Rs.4,44,939 under Maintenance/Repair and Erection Services, matter remanded to Original Authority to verify receipt/non-receipt of amounts. Demand of Rs.1,20,094 for wrong abatement availment under Erection/Construction Services upheld as appellant failed to establish exemption eligibility. Demand of Rs.69,864 for improper Cenvat credit set aside, ruling invoices need not be addressed to registered premises. Penalties to be re-determined by Original Authority based on remanded findings. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449411 CESTAT Allahabad partially allowed the appeal in a service tax recovery case. For demand of Rs.4,44,939 under Maintenance/Repair and Erection Services, matter remanded to Original Authority to verify receipt/non-receipt of amounts. Demand of Rs.1,20,094 for wrong abatement availment under Erection/Construction Services upheld as appellant failed to establish exemption eligibility. Demand of Rs.69,864 for improper Cenvat credit set aside, ruling invoices need not be addressed to registered premises. Penalties to be re-determined by Original Authority based on remanded findings. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449411