https://www.taxtmi.com/caselaws?id=792731 CENVAT credit on common input services was held available even while claiming abatement under Notification No. 1/2006-ST, because the notification bars exemption only where credit is taken on inputs, capital goods, or input services used for providing the very taxable service. Rule 6(5) of the Cenvat Credit Rules, 2004 protected credit on specified input services unless used exclusively for exempted services, and the notice did not show such exclusive use. Reading the notification and rules harmoniously, the demand for wrongful credit and denial of abatement was unsustainable, and the order was set aside in favour of the assessee. en-us Tue, 02 Jun 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792731 CENVAT credit on common input services was held available even while claiming abatement under Notification No. 1/2006-ST, because the notification bars exemption only where credit is taken on inputs, capital goods, or input services used for providing the very taxable service. Rule 6(5) of the Cenvat Credit Rules, 2004 protected credit on specified input services unless used exclusively for exempted services, and the notice did not show such exclusive use. Reading the notification and rules harmoniously, the demand for wrongful credit and denial of abatement was unsustainable, and the order was set aside in favour of the assessee. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792731