2017 (3) TMI 621

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....llants Rep by. Shri Dharam Singh, Advocate for the Respondents ORDER The present appeals are directed against the Orders-in-Appeal No. 52 as well as 53/2011 both dated 04.03.2011. 2. The brief facts of the case are that the appellant is registered with service tax Department for providing various services namely Mandap Keeper, Beauty Parlour, Dry cleaning, Health Club and fitness etc. The appe....

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....01/2006-ST dated 01.03.2006. Demands for Service Tax was raised for two different periods and these are covered by these two appeals. Appeal No. ST-1069/2011 covered the period October 2007 to March 2008 where in, demand to the extent of Rs. 16,41,519/- was raised. Appeal No. ST/1071/2011 deals with the demand raised for the period October, 2006 to September, 2007, wherein demand of Service Tax am....

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....ever, the applicable interest amounting to Rs. 2,149/- and Rs. 1,855/- have already been paid. He submitted that in view of the total reversal of Cenvat credit availed, their claim of abatement cannot be denied. 5. Admittedly, the appellant availed Cenvat credit during the material time and consequently became ineligible for abatement at the rate of 40% towards the provisions of Mandap Keeper Ser....