The abatement is available subject to the condition that the CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
Note: In the positive list approach, due to a lot of litigations and practical difficulty in proving non-availment of cenvat credit by the GTA, the government had allowed unconditional abatement of 75% w.e.f. 01-03-2008 vide N/No. 13/2008-ST, and dropped the similar condition as in Para 10.3. But, it has re-appeared in the negative list regime w.e.f. 01-07-2012 vide N/No. 26/2012-ST
The abatement is available subject to the condition that the CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
Note: In the positive list approach, due to a lot of litigations and practical difficulty in proving non-availment of cenvat credit by the GTA, the government had allowed unconditional abatement of 75% w.e.f. 01-03-2008 vide N/No. 13/2008-ST, and dropped the similar condition as in Para 10.3. But, it has re-appeared in the negative list regime w.e.f. 01-07-2012 vide N/No. 26/2012-ST
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