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Service Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Cenvat credit while availing benefit of abatement - Commercial ...

Case Laws     Service Tax

April 9, 2012

Cenvat credit while availing benefit of abatement - Commercial and Industrial Construction - notification no. 1/2006 - there is no stipulation in the notification that the option to avail/non-avail CENVAT credit has to be exercised uniformly in respect of all the contracts executed by the assessee. It is for the assessee to choose which formulation he wants to follow in a given contract. - AT

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