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TMI Blog2018 (12) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sachin Chitnis (Advocate) for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner, Service Tax, Lucknow, Revenue has filed the present appeal. We have heard Shri Sandeep Kumar Singh learned A.R. appearing for the Revenue and Shri Sachin Chitnis learned advocate appearing for the respondents. 2. As per facts on record, the respondents are engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Cenvat Credit Rules, 2004. 4. The scrutiny of the assessee's record led the Revenue to believe that they were availing Cenvat credit as also the benefit of abatement in terms of Notification, simultaneously. As such availment of credit was held as violation of the condition of the Notification, thus leading to denial of the abatement. Accordingly proceedings were initiated against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice and dropped the proceedings. The said order of Commissioner is impugned before Tribunal. 5. After hearing both the sides and after going through the grounds of appeal, we find that the factual position that the assessee reversed the proportionate credit has not been rebutted by the Revenue by any evidence to the contrary. Legal issue i.e. as to whether such reversal would amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which service tax is payable at full rate. Since the such Cenvat credit has been used only for payment of service tax on taxable service at full rate, there can be no objection to allow the same. 8. In respect of the credit availed on common input services, the picture is not so clear. The services where the benefit of Notification No. 1/2006- ST is claimed, will fall under the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of credit on common input services. It cannot be said that the appellant has availed any credit on input services used in providing exempted service. The reversal of credit as above satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST ibid." 6. Inasmuch as the issue stands decided by the above referred decision of the Tribunal, we find no justifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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