2018 (4) TMI 1466

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..... ct to the condition that the assessee does not utilize Cenvat Credit for payment of Service Tax - since the entire Cenvat Credit has already been paid back, it is to be held as not availed ab initio - abatement to be allowed - appeal allowed - decided in favor of appellant.
Justice Dr. Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Present Shri A.K. Batra, CA & Ms. Vibha .....

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..... sequential Service Tax amount of ₹ 10,26,313/-. Aggrieved by the impugned order present appeal has been filed. 2. With the above background we heard Shri A.K. Batra & Ms. Vibha Narang, Ld Counsel for the appellant and Shri R.K. Majhi, Ld. DR for the Revenue. 3. It is the submission of the Ld. Counsel that the availment of Cenvat Credit for payment of Service Tax was inadvertent and subsequ .....

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..... nt is allowable under the said Notification subject to the condition that the assessee does not utilize Cenvat Credit for payment of Service Tax. During the disputed period the Department noticed that the appellant has utilized the Cenvat Credit for payment of service tax and hence, proceeded to disallow the benefit of the abatement and demanded the consequence Service Tax without the abatement. B .....

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