Mandap Keeper Service Case: Reversing CENVAT Credit on Common Inputs Treated as Never Availed Under Notification No. 1/2006-ST.

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....Mandap Keeper Service - benefit of Notification No. 1/2006-ST - Simultaneous availment of CENVAT Credit - Once CENVAT credit availed on common inputs/services are reversed, is considered as good as non-availment of CENVAT credit - AT....