https://www.taxtmi.com/caselaws?id=750791 Notification No. 1/2006-Service Tax was treated as operating contract-wise for commercial or industrial construction service, with abatement unavailable only where CENVAT credit is taken for the same service for which exemption is claimed. The Tribunal noted earlier connected decisions taking that view, but held that the factual position needed fresh verification because the appellant contended that credit had been availed only for other projects. The impugned order was set aside and the matter was remanded for reconsideration without any finding on the merits of the tax demand. en-us Thu, 28 Mar 2024 00:00:00 +0530 Sat, 30 Mar 2024 19:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750791 Notification No. 1/2006-Service Tax was treated as operating contract-wise for commercial or industrial construction service, with abatement unavailable only where CENVAT credit is taken for the same service for which exemption is claimed. The Tribunal noted earlier connected decisions taking that view, but held that the factual position needed fresh verification because the appellant contended that credit had been availed only for other projects. The impugned order was set aside and the matter was remanded for reconsideration without any finding on the merits of the tax demand. Case-Laws Service Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750791