Claim for Abatement Denied Due to Appellant's Failure to Prove Non-utilization of CENVAT Credit on Contract Inputs.

Work Contract Service - claim for abatement - The benefit of abatement shall be available only if the Appellant are able to substantiate that they have not taken any CENVAT credit of the inputs used in or in relation to the said work contract. Commissioner order denying the benefit of abatement cannot be faulted to this extent. - AT .....

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