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TMI Blog2016 (12) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant, M/s Lemon Tree Hotels Pvt. Ltd., were earlier registered for providing various services and were availing CENVAT Credit for the same. With effect from 1.5.2011, they registered themselves for the services of Short Term Accommodation and Restaurant Services and started availing benefit of Notification No. 1/2006-ST da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs. Commissioner of Central Excise, Pune-III - 2015-TIOL-1278-CESTAT-MUM. (b) Bharat Heavy Electricals Ltd. Vs. Commissioner of Central Excise, Nagpur - 2014 (34) STR 430 (Tri-Mum) (c) Hotel Amarjit Pvt. Ltd. Vs. Commissioner of Central Excise, Nagpur - 2014 (35) STR 140 (Tri-Mum). 3. Learned AR relied on the impugned order. He also relied on the decision of the Tribunal in the case of Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallow the Cenvat credit for the previous period as there is no such specific bar in the subsequent Notification No. 1/2006. This view, is further fortified by the view taken by C.B.E. & C. Circular with respect to brought forward Cenvat credit under Rule 6 sub-rule (3) when the disability of utilisation of 20% was removed." 4.1 In the case of Bharat Heavy Electricals Ltd.- 2014 (34) STR 430 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liability on the non-abated portion of value is a totally different matter. Hence there is no bar/restriction in discharging service tax liability through accumulated CENVAT credit so long as no CENVAT credit is taken on the inputs/capital goods or input services used in the rendering of the service in the given case or contract and we hold accordingly." I find that the aforesaid deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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