https://www.taxtmi.com/caselaws?id=792098 Abatement under Notification No. 01/2006-ST, as amended, was unavailable where the assessee had availed Cenvat credit on input services used for restaurant and accommodation services. The notification conditions required non-availment of credit on inputs, capital goods and input services relating to the taxable services, and exemption provisions were to be strictly construed. Because credit had been taken on services such as maintenance, internet and courier, and no convincing material showed absence of nexus with the hotel services, the assessee failed to prove full compliance. The abatement claim was therefore rejected and the demand sustained. en-us Fri, 15 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792098 Abatement under Notification No. 01/2006-ST, as amended, was unavailable where the assessee had availed Cenvat credit on input services used for restaurant and accommodation services. The notification conditions required non-availment of credit on inputs, capital goods and input services relating to the taxable services, and exemption provisions were to be strictly construed. Because credit had been taken on services such as maintenance, internet and courier, and no convincing material showed absence of nexus with the hotel services, the assessee failed to prove full compliance. The abatement claim was therefore rejected and the demand sustained. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792098