2012 (10) TMI 106

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....ent. [Order per : Mathew John, Member (T)]. -  M/s. Jaypee Palace Hotel, Fatehabad Road, Agra (here-in- after called "the party") are engaged in providing services of (i) Mandap Keeper (ii) Health Club & Fitness Centre Service (iii) Beauty Treatment Service (iv) Dry Cleaner (v) Convention Service (vi) Internet Cafe (vii) Outdoor Catering (viii) Transport of good by Road Service. The party i....

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....les, 2004. I order for appropriation of the amount of Rs. 1,25,330/- deposited by the party along with interest out of the disallowed amount of Rs. 1,26,741/- (III)   I also confirm the demand of Service Tax of Rs. 1,27,869/- which was short paid by the party by way of abatement of 40% during March, 2006 under Section 73(1) of Finance Act, 1994. (IV)   I also confirm the dema....

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....73/-. 5. The appellants are contesting the demand on account of denial of abatement of 40% from gross receipt for assessee providing both Mandap Keeper Service and Catering Service. The Revenue's case is that the appellants have availed Cenvat credit and hence they are not eligible for such abatement. The appellants contest that they have not taken any Cenvat credit on inputs or input servic....

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....be applicable for utilizing such credit. 7. Sub-rules (1), (2), (3) of Rule (6) deal with the obligations of an assessee providing exempted and dutiable services. These sub- rules are to be seen in the context that credit of inputs used in relation to exempted output service is not allowed to be taken. But in spite of this if an assessee takes such what is to be done is prescribed in the sai....