2015 (1) TMI 906

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....ellant : Shri N. Anand, Advocate For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY On the ground that the appellants were not eligible for abatement under Notification No.1/2006-ST dt. 01/03/2006 since they have availed CENVAT credit on input services, both the impugned orders have been passed demanding service tax on the abatement portion a....

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....credit at all. 3. After hearing the learned AR also and on going through the annexure, we find that annexure contains several services like courier service, legal and professional service, internal audit service tec. which prima facie, appear to be common services since the credit has been taken in their head office on these services. The learned counsel submitted that they have not taken credi....