TaxTMI 
TaxTMI 
2026 (9) TMI 1752
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.... Parthiban, Member (Technical) For the Appellant : Shri SS Gupta, Chartered Accountant For the Respondent : Shri SBP Sinha, Superintendent (AR) ORDER PER: S.K. MOHANTY: Miscellaneous application filed by the applicant-appellant, seeking change of name of the respondent in the cause title to the appeal is allowed. 2. Heard both sides and examined the case records. 3.1 Denial of....
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....ided under the said notification is not available, in the eventuality where the CENVAT credit of central excise duty paid on inputs and capital goods and service tax paid on input services were taken by the assessee. It is an admitted fact that the appellant had availed the CENVAT credit on the inputs and input services, but subsequently reversed the same in their books of accounts and also paid t....
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.... was contended that in such circumstances, where the CENVAT credit was reversed and the amount of interest was paid, it would be considered as if no CENVAT credit was availed. To support the stand that the benefit of abatement as per the notification dated 1st March 2006 is available, the appellant has relied upon the order of the Co-ordinate bench of the Tribunal passed in the case of Old World H....
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....s reproduced below: "10. Regarding the eligibility of the appellant for abated service tax liability for Mandap Keeper service in terms of the Notification No. 1/2006-S.T., admittedly, the appellant availed Cenvat credit during the material time. However, we note that the appellants have reversed the whole of the Cenvat credit availed during the material time along with applicable interes....