Abatement under Service Tax notification sustained where no evidence showed Cenvat credit on inputs or services was availed.

Abatement under Notification No. 12/2003-Service Tax was upheld where the record did not show that Cenvat credit on inputs or input services had been availed. The material also did not establish that the assessee had been put to notice on the alleged credit issue, and there was no documentary proof of any such availment during the relevant period. In the absence of evidence showing breach of the notification condition, interference with the concurrent findings allowing abatement was not warranted, and the Revenue's challenge failed.

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Issues: Whether the respondent was entitled to abatement under Notification No. 12/2003-Service Tax in the absence of evidence that Cenvat credit of input or input services had been availed.

Analysis: The record did not show that the respondent had been put to notice on the question of availing Cenvat credit for the purpose of claiming abatement, and there was no documentary evidence proving that such credit had in fact been taken during the relevant period. In the absence of material establishing violation of the notification condition, interference with the concurrent findings granting abatement was unwarranted.

Conclusion: The respondent was entitled to the benefit of abatement, and the Revenue's challenge failed.

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