2013 (9) TMI 1032 - AT - Service Tax

Benefit of abatement in terms of Notification No. 1/2006-ST - Mandap Keeper service - Availment of CENVAT Credit - Held that - Several decisions including of the Supreme Court in Chandrapur Magnet Wires (P) Ltd. vs. Collector 1995 (12) TMI 72 - SUPREME COURT OF INDIA and the judgment of the Division Bench of the Allahabad High Court in Hello Minerals Water (P) Ltd. vs. Union of India 2004 (7) TMI 98 - HIGH COURT OF JUDICATURE AT ALLAHABAD had ruled that even where modvat/ cenvat credit availed is reversed even though subsequently, the benefit of the abatement / exemption Notification was available - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit and stayed further proceedings for the appellant in a case related to denial of abatement under Notification No. 1/2006-ST due to availing cenvat credit. The Tribunal cited previous decisions including Chandrapur Magnet Wires (P) Ltd. vs. Collector 1996 (81) ELT 3 (SC) and Hello Minerals Water (P) Ltd. vs. Union of India 2004 (174) ELT 422 (All.) to support their decision.