2014 (2) TMI 526

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.... Respondent: Mr. R.K. Singla, A.R. ORDER Per: B.S.V. Murthy; The appellant was providing 'erection, commissioning and installation service' and claimed the benefit of Notification No. 1/2006-ST dated 1.3.2006 which requires the appellant not to avail CENVAT credit of duty paid on input service for the purpose of payment of service tax on the services rendered by them. On a finding that th....

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....l where a view has been taken that if the credit is reversed subsequently, it is equivalent to non-availment of credit and therefore he submits that by reversing the CENVAT credit availed by them as soon as the omission was pointed out, they have fulfilled the obligation under Notification No. 1/2006-ST not to avail the CENVAT credit and thereby rectifying the omission. For this purpose, he relies....