2026-VIL-860-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Eligibility for abatement under conditional Notification No.01/2006-ST dt.01.03.2006, as amended vide Notification No.34/2011-ST dt.01.05.2011 – Appellant availed Cenvat credit on input services (maintenance and repair, internet, and courier services) during the period prior to 30.06.2012 while claiming abatement benefit under Notification No.01/2006-ST as amended by Notification No.34/2011-ST - Whether the appellant was eligible for abatement when the conditions of the notifications clearly prohibited taking Cenvat credit on inputs, capital goods or input services – HELD – The exemption notifications issued under Section 93 must be construed strictly and it is incumbent upon the appellant to justify that the services in question were not used for providing the taxable services. The maintenance and repair services, internet services and courier services have direct nexus with hotel operations and the provision of accommodation and restaurant services, making it inconceivable that such services were not utilized for the taxable services - The invoices pertained to the period prior to 30.06.2012 and the appellant had availed credit on these input services, thereby clearly violating the condition of non-availment of Cenvat credit prescribed by the notifications. In the absence of any cogent and substantive evidence demonstrating that these services were not used, either partly or exclusively, for providing the taxable services, the benefit of the Notifications cannot be extended - The impugned order is upheld and the appeal is dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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