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TMI Blog2017 (7) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the credit was availed on or after 1.3.2006 but it pertains to the period prior to 1.3.2006. The services were used before 1.3.2006 for output service which was provided before 1.3.2006. The benefit of abatement under N/N. 1/2006-ST available on the output service provided on or after 1.3.2006 cannot be disputed. The factual aspect of receipt of input service prior to 1.3.2000 and used in the services provided before 1.3.2006 was not verified properly by the lower authority, therefore the matter needs to be remanded - appeal allowed by way of remand. - ST/407/12 - A/87560/17/STB - Dated:- 30-5-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri S.S. Gupta C. A. for Appellant Shri S. R. Nair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (Tri.-Mumbai) (ii) Santosh Associates Vs. Commissioner of Service Tax, Ahmedabad 2009 (16) STR 87 (Tri.-Ahmd.) 3. Shri S.R. Nair, Examiner Officer (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that from 1.3.2006 there was a bar in availing the cenvat credit in respect of input, capital goods and input service in order to avail exemption notification No.1/2006-ST dt. 1.3.2006. The appellant admittedly availed the credit after 1.3.2006. Therefore during the said period they are not eligible for the abatement provided under exemption Notification No.1/2006-ST. 4. We have carefully considered the submissions made by both the sides, we find that the appellant have availed exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Renting of a cab. - 40 Provided that this notification shall not apply in cases where, - (i) the CENVAT credit of duty on inputs or capital goods or the CENVAT credit of service tax on input services, used tor providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004; The objection of the Revenue is that the appellant have violated the Condition (i) above as they have availed the cenvat credit of service tax on input service. Accordingly, the appellant is ineligible for the abatement provided in the aforesaid notification. On careful reading of the above condition, we find that the notification shall not apply only in a case where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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