Abatement Benefit Under Notification N/N. 1/2006-ST: Input Service Credit Restrictions Explained for Compliance Clarity.

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....CENVAT credit while availing the benefit of Abatement notification - The N/N. 1/2006-ST does not say that assessee cannot avail any credit at all. The condition is that the abatement would be available only if input service credit is not availed on input services used for providing such services specified in column 2 of the notification - AT....