2015 (5) TMI 173

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..... g authority sought to distinguish the case law cited before him only on the ground that the case laws were in respect of 'inputs' and not 'input services'. - once the assessee has reversed the CENVAT credit taken benefit of Notification No. 1/2006-ST cannot be denied. Respectfully, following the said ruling, we set aside the impugned order and allow the appeal filed by the appellan .....

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..... ENVAT credit availed on the common input service on which credit is availed, is considered as enough and the appeal is taken up for disposal with the consent of both the sides, after waiving the condition of pre-deposit of balance amount involved. 4. Heard both the sides and perused the records. From the perusal of the records, we find that the appellant is discharging service tax liability on .....

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..... force. Law has been settled on this issue. Once CENVAT credit availed on common inputs/services are reversed, is considered as good as non-availment of CENVAT credit. The adjudicating authority sought to distinguish the case law cited before him only on the ground that the case laws were in respect of 'inputs' and not 'input services'. We do not agree with the findings recorded by .....

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