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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Claim of benefit of Abatement while availing Cenvat Credit - ...


Appellant's Abatement Claim on Cenvat Credit for Restaurant and Accommodation Services Meets Non-Availment Requirement per Notification No. 1/2006-ST.

May 31, 2018

Case Laws     Service Tax     AT

Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - the appellant has followed the proportionate method for availment of credit on common input services - the reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST - AT

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