Tour operator abatement rationalized with conditions: no CENVAT credit taken and billing must state inclusive tour charges. Amendment revises the tour operator abatement by substituting the table entry to provide the abatement subject to two conditions: (i) CENVAT credit on inputs and capital goods used for providing the taxable service has not been taken under the CENVAT Credit Rules, 2004; and (ii) the bill indicates the charge is inclusive of accommodation and transportation and the amount charged is the gross amount for the tour including those charges. The substitution takes effect from the date specified in the notification.