https://www.taxtmi.com/caselaws?id=793628 Abatement under Notification No. 1/2006-ST for mandap keeper and outdoor catering services is unavailable only where Cenvat credit is taken on inputs, input services or capital goods used for the specific service for which abatement is claimed. Credit availed for other services does not, without proof of nexus to the abated service, justify denial of the benefit. Regular ST-3 return disclosures of the abatement claim and credit position negate suppression or misdeclaration. Consequently, the extended limitation period cannot be invoked, rendering a demand based on denial of abatement unsustainable and time-barred. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793628 Abatement under Notification No. 1/2006-ST for mandap keeper and outdoor catering services is unavailable only where Cenvat credit is taken on inputs, input services or capital goods used for the specific service for which abatement is claimed. Credit availed for other services does not, without proof of nexus to the abated service, justify denial of the benefit. Regular ST-3 return disclosures of the abatement claim and credit position negate suppression or misdeclaration. Consequently, the extended limitation period cannot be invoked, rendering a demand based on denial of abatement unsustainable and time-barred. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793628