Abatement for rail passenger transport service allows reduced service tax liability when CENVAT credit is not claimed. Abatement for transport of passengers by rail applies to carriage with or without accompanied belongings and is subject to an effective tax liability set at 30% of the service tax under section 66B. Initially no conditions were specified; later notifications retained the 30% effective rate while conditioning the abatement on non-availability of CENVAT credit-first in respect of inputs, capital goods and input services, and subsequently limited to inputs and capital goods-under the CENVAT Credit Rules, 2004.