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TMI Blog2019 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... mended, revenue initiated proceedings against them for denial of the credit - HELD THAT:- The service tax assessee providing construction services is entitled to either the Cenvat credit or the benefit of abatement in terms of N/N.1/2006-ST. If both the facilities are availed by an assessee simultaneously, one of them has to be denied - In the present case, the revenue, at the time of issuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities and accordingly reverse the said decision. The benefit of abatement Notification No. 1/2006-ST, as amended, is more beneficial to them and they should be allowed to retain the benefit of the same - Cenvat credit so availed by them is required to be reversed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.70066 of 2019-[SM] - FINAL ORDER NO. 71245 / 2019 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee not availing the Cenvat credit. Inasmuch as, the respondents availed the Cenvat credit in respect of inputs as also input services and simultaneously availed the benefit of Notification No.1/2006-ST, as amended, revenue initiated proceedings against them for denial of the credit. The said credit availed by the assessee was confirmed by the Order-in-Original to the extent of ₹ 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of abatement in terms of Notification No.1/2006-ST. If both the facilities are availed by an assessee simultaneously, one of them has to be denied. In the present case, the revenue, at the time of issuance of show cause notice accepted the assessee s option of availment of Notification No.1/2006. In such a scenario, the credit availed by the assessee was required to be reversed, for wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. I find no merits in the above reasoning of the lower authorities and accordingly reverse the said decision. 6. On being questioned learned Advocate fairly agrees that the benefit of abatement Notification No. 1/2006-ST, as amended, is more beneficial to them and they should be allowed to retain the benefit of the same. In such a scenario, the Cenvat credit so availed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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