Appellant's Abatement Claim on Cenvat Credit for Restaurant and Accommodation Services Meets Non-Availment Requirement per Notification No. 1/2006-ST.
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....Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - the appellant has followed the proportionate method for availment of credit on common input services - the reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST - AT....


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