2017 (4) TMI 801

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..... on-fulfilment of the said conditions provided in the notification, the benefit of abatement contained therein should not be available to the appellant. The amount of service tax along with interest was paid by the appellant before adjudication of the matter and availment of Cenvat credit at the material time was due to bona fide belief that the benefit of abatement, the provisions of Section 80 .....

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..... Department on the ground that condition of the notification regarding non-availment of Cenvat credit has not been fulfilled by the appellant. On pointing out the mistake, the appellant reversed the Cenvat credit availed by it and informed the Department for claiming the benefit provided under the said notification. However, the Department has adjudicated the matter and confirmed the demand of ser .....

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..... ntained therein should not be available to the appellant. However, considering the fact that the amount of service tax along with interest was paid by the appellant before adjudication of the matter and availment of Cenvat credit at the material time was due to bona fide belief that the benefit of abatement can be claimed in the eventuality of taking of Cenvat credit, we are of the view that the p .....

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