2009 (7) TMI 426

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....r the Appellant. Shri SR. Meena, SDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Learned Counsel Shri Lakshmi Kumaran submits that only because Cenvat credit of Rs. 1,50,037/- was earlier availed against the output service, service tax demand of Rs. 92,27,535/- has been levied even though the appellant has reversed that credit with interest. Consequent upon reversal of this c....

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....T. 3 (S.C.) and Amrit Paper reported in 2008 (12) S.T.R. 536 (S.C.) = 2006 (200) E.L.T. 365 (S.C.), the appellant is not entitled to the benefit of Notification of abatement in respect of the works contract executed. 3. Heard both sides and perused the record. 4. In this case, nothing appears to be an exception to Cenvat Credit Rule 2004. If an assessee reverses the Cenvat credit availed ....