TaxTMI 
TaxTMI 
2017 (11) TMI 1468
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....he said order before the Hon'ble High Court of Chhattisgarh. The High Court vide their Order dated 10.05.2017 remanded the matter back to the Tribunal to decide the case afresh. The Hon'ble High Court framed the question of law as below:- "Whether the CESTAT was justified in allowing the abatement under the Notification No. 15/2004-ST dated 10.09.2004, as amended, without passing a speaking order, when the Respondent had neither reversed the credit availed on input services prior to availment of the abatement of 67% under the said Notification (or even before the issuance of order by the Commissioner denying the said exemption) nor could it subsequently account for actual amount of credit availed on input services claimed to be utilised i....
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....ir eligibility for abatement under Notification No. 1/2006-ST, they have duly calculated the input service credit attributable to taxable service under commercial or industrial construction service and accordingly, reversed that proportionate credit with applicable interest. The reversal of credit has been verified by the Jurisdictional Superintendent and report has also been submitted. The Tribunal in the Final Order dated 04.09.2015 followed the settled legal position, as held by Hon'ble Supreme Court, Allahabad High Court and various decisions of the Tribunal to the effect that even subsequent reversal of credit on input services will entitle the appellant for abatement, considering that such reversal will amount to non-availment of cred....
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....ar them from availing said abatement. However, reversal of credit already availed will amount to non-availment of credit is the legal principle laid down by the Hon'ble Supreme Court in Chandrapur Magnet Wires (P) Ltd. - 1996 (81) ELT 3 (SC) and in various other decisions of the High Courts and the Tribunal. Reference can be made to the decision of Allahabad High Court in Hello Minerals Water Pvt. Ltd. - 2004 (174) ELT 422.. (All.), decision of Bombay High Court in Dilip Chabaria Design Pvt. Ltd. - 2015 - TIOL - 851 (SC) ME-I CX. This ratio has been consistently followed by this Tribunal in various decisions involving similar dispute. 8. The next point for consideration is whether or not the appellants are covered by the said ratio, in vie....