2009 (7) TMI 484 - AT - Service Tax

Reversal of credit-abatement- In this case Tri.-Ahmd. held that in as much as the respondents have admittedly reversed the credit no infirmity in the view adopted by Commissioner (Appeals). The appeal filed by the Revenue is accordingly rejected

Summary

The Appellate Tribunal CESTAT, Ahmedabad heard an appeal regarding the disentitlement of abatement benefit under Notification No.1/06-S.T. due to availing Cenvat credit simultaneously. The respondent reversed the Cenvat credit and interest, leading the Tribunal to reject the Revenue's appeal based on previous court judgments.