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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Benefit of abatement - N/N. 1/2006-ST - To the extent that the ...

Case Laws     Service Tax

July 11, 2017

Benefit of abatement - N/N. 1/2006-ST - To the extent that the assessee did not utilise credit, the availment of which is in dispute, there is no detriment to Revenue. Wrongful availment of CENVAT credit is visited with specific consequence under the Rules; that is a different cause of action leading to a different outcome which does not concern us in this dispute.

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