https://www.taxtmi.com/caselaws?id=793628 Abatement under Notification No. 1/2006-ST is unavailable only where Cenvat credit is shown to have been taken on the inputs, input services or capital goods used for the very taxable service for which the benefit is claimed; on the stated facts, regular return disclosure supported the claim. The extended period of limitation cannot be invoked merely because the department disagrees with the assessee's treatment where ST-3 returns disclose the abatement claim and the credit position, and there is no material showing suppression or misdeclaration. The note also states that, on these grounds, the demand for service tax, interest and penalties was set aside. 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 is unavailable only where Cenvat credit is shown to have been taken on the inputs, input services or capital goods used for the very taxable service for which the benefit is claimed; on the stated facts, regular return disclosure supported the claim. The extended period of limitation cannot be invoked merely because the department disagrees with the assessee's treatment where ST-3 returns disclose the abatement claim and the credit position, and there is no material showing suppression or misdeclaration. The note also states that, on these grounds, the demand for service tax, interest and penalties was set aside. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793628