https://www.taxtmi.com/caselaws?id=798927 Service-tax abatement under the applicable notifications remained available because the CENVAT credit availed related solely to a period preceding the notifications and was not attributable to the relevant abatement period. The condition barring credit applies to CENVAT credit availed for the period under consideration, not to unrelated prior-period credit. Consequently, prior-period CENVAT credit did not disqualify the assessee from claiming the service-tax abatement. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798927 Service-tax abatement under the applicable notifications remained available because the CENVAT credit availed related solely to a period preceding the notifications and was not attributable to the relevant abatement period. The condition barring credit applies to CENVAT credit availed for the period under consideration, not to unrelated prior-period credit. Consequently, prior-period CENVAT credit did not disqualify the assessee from claiming the service-tax abatement. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798927